TIN Check Belize

Individuals :

All resident individuals are not automatically issued TINs unless a tax liability or other tax obligation is established. Persons who are retirees, minors or any other person who might be resident or domiciled in Belize but have no taxable income arising in Belize are not required to register with the Belize Tax Administration.

Format:

6 Digits (NNNNNN)

Entities / Legal Person:

Similar to individuals, an Entity is not automatically issued a TIN. It would have to have a tax obligation (to pay or to file certain returns) before it is issued a TIN. Examples include newlyregistered companies with no trade or business activity, International Business Companies, International Limited Liability Companies, Protected Cell Companies, providers of international insurance or other persons licensed by the International Financial Services Commission. These include International Safe Custody Services, International Asset Protection and Management, International Collective Investment Schemes or Mutual Funds Services, International Money Lending Services, International Brokerage Services, International Accounting Services and International Payment Processing Services. The common denominator is that all such companies are barred from doing business in Belize, and so would ordinarily have no tax liability arising. However, if such persons had local employees, they would be required to have a TIN. In addition to the foregoing, companies operating in Commercial Free Zones would not have a TIN in the first ten years of operation (being exempted from Belize tax for an initial 10 year period) unless they had employees. Companies in Export Processing Zones are exempt from Belize tax on exports and would be required to have TINS only if they were to have employees or if they were allowed to trade in the domestic market.
It must be reiterated, however, that TINs may be issued to any of the foregoing entities either on application (at the point where the individual or entity is about to have a tax obligation) or when the tax administration issues a TIN because a determination has been made by it that a tax obligation has arisen.

Format:

6 Digits (NNNNNN)