Obligations for Statutory Filing and Accounting Records in Belize
Companies and Limited Liability Companies are required to comply with annual statutory filing and accounting records obligations.
Annual Tax Return (ATR) - March 31, 2026
Entities must report income earned from January 1 to December 31, 2025, within the first three months of the following year.
Interest and Penalties:
Late filings are automatically subject to penalties. Entities taxed at 0% incur a daily penalty of US$5.00 (up to 24 months), capped at US$5,000. Where tax is payable, an additional 10% penalty applies on the outstanding tax, plus daily interest of 1.5%.
Financial Statement Return (FSR) - March 31, 2026
The Financial Statement Return is a summary return; full financial statements are not required; only the prescribed return form must be completed and filed.
Ongoing Belizean Regulatory Obligations:
Filing of the Economic Substance Declaration
Filing of the Annual Tax Return and Financial Statement Return
Annual Attestation Report
Maintenance of Accounting Records
Tax Identification Number (TIN) registration and maintenance
Should you have any questions, please do not hesitate to contact us at Contact@viss.com.hk.
