How to Submit a Waiver Request (Penalty & Interest Relief)

If you are requesting a waiver of penalties and/or interest with the Belize Tax Service (BTS), please follow the instructions below carefully to ensure your application is complete and can be processed without delays.

Before You Apply

Before your waiver request can be considered, please ensure the following requirements are met:

1. Enter a Payment Plan

• Visit a BTS office to establish a formal structured payment plan for any outstanding tax principal.
• Ensure that payments are being made on time according to the agreement.

Important: A payment plan is required if you have outstanding principal tax.

2. Maintain Compliance

• Follow your payment plan for at least 6 months.
• Ensure that all tax returns are filed and up to date.

3. Prepare Supporting Documents

You should submit documentation to support your request. Examples may include:

• Medical records, if illness affected your ability to comply
• Business or partnership agreements
• Communication with BTS or professional advisors
• Any documents supporting the reason for your waiver request

How to Complete the Form

Basic Information

• TIN (Taxpayer Identification Number)
• Full name or business name
• Address
• Contact details, including email address and phone number

Waiver Details

• Select the applicable tax type, such as GST, PAYE, Business Tax, or other relevant category
• Indicate whether you are requesting a waiver for penalties, interest, or both
• Specify the relevant tax period
• Provide the amount involved

Grounds for Request

• Clearly explain why you are requesting the waiver
• Provide complete and honest details
• Ensure all applicable declaration boxes are checked

Declaration

By submitting the request, you confirm that:

• You understand that each request is evaluated individually
• Approval is not guaranteed
• The Director General has full discretion over approval and any applicable conditions

Submitting Your Request

• Ensure the form is fully completed
• Attach all supporting documents
• Submit the completed request to the Belize Tax Service

What Happens Next

• Your application will be reviewed after submission
• Processing may take up to 21 business days
• You will be notified of the outcome

Possible outcomes include:

• Approved or partially approved: Any applicable conditions will be communicated
• Denied: You may be required to settle the penalties and/or interest within 21 days

Important Notes

• Submitting a waiver request does not remove your obligation to pay taxes
• Each request is assessed based on payment plan compliance, supporting evidence, and applicable BTS waiver policy guidelines

Tips for a Strong Application

• Be clear and detailed in your explanation
• Provide as much supporting evidence as possible
• Remain compliant with all tax obligations while your request is being reviewed

Need Help?

If you need assistance, please contact the Belize Tax Service.

Phone: (501) 222-4776
Email: irishelp@bts.gov.bz