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Si-37-2010.pmd

No. 37]
General Sales Tax
1
STATUTORY INSTRUMENT
No. 37 of 2010
__________
REGULATIONS made by the Minister of Finance in
exercise of the powers conferred upon him by section
96 of the General Sales Tax Act (No. 49 of 2005), and
all other powers thereunto him enabling.

(Gazetted 17th April, 2010.)
Short title.
GENERAL SALES TAX (AMENDMENT)
REGULATIONS, 2010,
and shall be read and construed as one with the GeneralSales Tax Regulations, 2006, which are hereinafter S.I. 59/06
referred to as the principal Regulations.
2. The principal Regulations are hereby amended by Addition of
the addition of the following as new Regulation 53 n e w
Regulation

““53. Every person who, without lawful excuse (the onus whereof shall be on him), contravenes penalty.
or fails to comply with a requirement underthese Regulations commits an offence and,unless a higher penalty is specifically prescribed,shall be punished on summary conviction witha fine of not less than five thousand dollars andnot exceeding ten thousand dollars or withimprisonment for a term not exceeding two 2
General Sales Tax
[No. 37
years or with both such fine and term ofimprisonment.”” Repeal and
3. The Third Schedule to the principal Regulations is replacement
of Third

hereby repealed and replaced by the Schedule to these Schedule.
Regulations headed “Third Schedule”.
Repeal and
4. The Fourth Schedule to the principal Regulations replacement
is hereby repealed and replaced by the Schedule to these of Fourth
Schedule.

Regulations headed “Fourth Schedule”.
Commencement.
5. The amendment made by Regulation 2 of these Regulations [General penalty] shall come into force on the19th day of April, 2010, while the amendments made byRegulations 3 and 4 shall take effect from the 1st day ofApril, 2010.
MADE by the Minister of Finance this 13th day of April,
(DEAN O. BARROW)
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General Sales Tax
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THIRD SCHEDULE
List of Zero-rated Items with Tariff Headings Subheadings
DESCRIPTION OF GOODS
Rice in the husk in the husk (paddy or rough) Parboiled rice, in packages for retail sale Semi-milled white rice, in packages of not more than10 kg.
Semi-milled parboiled rice, in packages of not morethan 10 kg Wholly milled white rice, in packages of not more than10 kg Wholly milled parboiled rice, in packages of not morethan 10 kg 4
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Subheadings
DESCRIPTION OF GOODS
Hams, shoulders and cuts thereof with bone in Carcasses and half-carcasses of lamb, fresh or Chilled Carcasses and half-carcasses of lamb, frozen Meat and edible offal, of poultry not cut in pieces, freshor chilled Meat and edible offal, of poultry not cut in pieces,frozen Meat of turkey not cut in pieces, fresh or chilled Meat of ducks, geese or guinea fowls not cut in pieces,fresh or chilled No. 37]
General Sales Tax
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Subheadings
DESCRIPTION OF GOODS
Meat of ducks, geese or guinea fowls not cut in pieces,frozen mykiss,Oncorhynchus clarki, Oncorhynchusaguabonita, Oncorhynchus gilae,Oncorhynchus apacheand Oncorhynchus chrysogaster) Southern bluefin tunas (Thunnus maccoyli) 6
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[No. 37
Subheadings
DESCRIPTION OF GOODS
Other fish, excluding livers and roes for processing Alewives, saithe, pollock, and hake, for processing Snapper, croaker, grouper, dolphin, banga - mary andsea trout Tunas, skipjack or stripe-bellied bonito, albacore forprocessing Skipjack or stripe-bellied bonito, frozen No. 37]
General Sales Tax
7
Subheadings
DESCRIPTION OF GOODS
Frozen alewives, saithe, pollock, and hake, forprocessing Frozen snapper, croaker, grouper, dolphin, banga-maryand sea trout 8
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[No. 37
Subheadings
DESCRIPTION OF GOODS
Flours, meals and pellets of fish, fit for humanconsumption Livers and roes of fish, dried, smoked, salted or in brine Fish fillets, dried, salted or in brine, but not smoked Pacific salmon (Oncorhynchus nerka, oncorhynchusgorbuscha, Oncorhynchus keta, Oncorhynchustschawytscha, Oncorhynchus kisutch, Oncorhynchusmasou and Oncorhynchus rhodurus), Atlantic salmon(Salmo salar) and Danube salmon (Hucho hucho) Herrings (Clupea harengus, Clupea pallasii) Herring, alewives, saithe, pollock, haddock and hake OtherFish, salted but not dried or smoked and fish in brine: Alewives, saithe, pollock, haddock and hake Rock lobster and other sea crawfish, frozen No. 37]
General Sales Tax
9
Subheadings
DESCRIPTION OF GOODS
Rock lobster and other sea crawfish, live for breedingor rearing Live Shrimps and prawns, for breeding or rearing Scallops, including queen scallops, live, fresh or chilled Edible Offal of bovine animals, swine and sheep 10
General Sales Tax
[No. 37
Subheadings
DESCRIPTION OF GOODS
Beans of the species Vigna mungo (L.) Hepper orVigna radiata (L.) Wilczek Table salt in retail packages of not more than 2.5kg Green tea (not fermented) in immediate packings of acontent not exceeding 3 kg Black tea (fermented) and partly fermented tea, inimmediate packings of a content not exceeding 3 kg Other black tea (fermented) and other partly fermented
tea
Processed Foods
Edible swine and bovine meat salted or in brine Edible meats of bovine animals salted or in brine.
No. 37]
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Subheadings
DESCRIPTION OF GOODS
In powder, granules or other solid forms, of a fatcontent, by weight not exceeding 1,5% not containing added sugar or other sweetening matter Preparations with a basis of extracts, essences orconcentrates with a basis of coffee Roasted chicory and other roasted coffee substitutes,and extracts, essences and concentrates thereof Other animal fats and oils and their fractions, whetheror not refined but not chemically modified.
12
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[No. 37
Subheadings
DESCRIPTION OF GOODS
Cocoa powder, not containing added sugar or othersweetening matter Put up for retail sale in packages of not more than 2 Kg.
Preparations for infant use put up for retail sale Pasta, whether or not cooked or stuffed (with meat orother substances) whether or not prepared, Prepared foods obtained by the swelling or roasting ofcereals or cereal products No. 37]
General Sales Tax
13
Subheadings
DESCRIPTION OF GOODS
Prepared foods obtained from unroasted cereal flakesor from mixtures of unroasted cereal flakes and roastedcereal flakes or swelled cereals Soups and broths in powdered form (Ramen) Live Birds, Fish, Crustaceans, Mollusk or Other Animalof a kind used as, or producing, food for humanconsumptionLive Bovine AnimalsPure-bred breeding animals: Bulls, for rearing, weighing not more than 270 kg Cows, for rearing, weighing not more than 270 kg 14
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[No. 37
Subheadings
DESCRIPTION OF GOODS
Fowls of the species Gallus domesticus for breeding Fowls of the species Gallus domesticus for rearing OtherFowls of the species, Gallus domesticus weighing notmore than 185 g: Hens for rearingFowls of the species , Gallus domesticus No. 37]
General Sales Tax
15
Subheadings
DESCRIPTION OF GOODS
AGRICULTURE,LIVESTOCK BIRDS AND FISH,CRUSTACEAN, MOLLUSK AND OTHERSUPPLIES CONNECTED WITH AGRICULTURE Animal feeding stuff suitable for any live bird, fish,crustacean, mollusk, or other animal of a kind generallyused as, or producing, food for human consumption orfor any draught animal.
Cereal straw and husks, unprepared, whether or notchopped, ground, pressed or in the form of pellets Flours, meals and pellets of meat or meat offal; greaves Flour, meals and pellets, of fish or crustaceans molluscsor other aquatic invertebrates unfit for humanconsumption Beet-pulp, bagasse and other waste of sugar manufacture Residues of starch manufacture and similar residues Vegetable materials and vegetable waste, vegetableresides and by-products, whether or not in the form ofpellets, of a kind used in animal feeding, not elsewherespecified or included.
16
General Sales Tax
[No. 37
Subheadings
DESCRIPTION OF GOODS
Seeds and other means of propagation of plants that areused for providing either food listed in item 1 of thethird schedule or a feeding referred in item 16 No. 37]
General Sales Tax
17
Subheadings
DESCRIPTION OF GOODS
Preparations formulated for agricultural use Ammonium nitrate, whether or not in aqueous solution Mixtures of ammonium nitrate with calcium carbonateor other inorganic non-fertilizing substances Double salts and mixtures of calcium nitrate andammonium nitrate Mixtures of urea and ammonium nitrate in aqueous orammoniacal solution Mineral or chemical fertilizers containing the threefertilizing elements nitrogen, phosphorus and potassium 18
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Subheadings
DESCRIPTION OF GOODS
Diammonium hydrogenorthophosphate (diammoniumphosphate) (monoammonium phosphate) and mixtures thereof withdiammonium hydrogen-orthophosphate (diammoniumphosphate) Other mineral or chemical containing nitrates andphosphates Mineral or chemical fertilizers containing the twofertilizing elements phosphorus and potassium Insecticides for use in agriculture as approved by thecompetent Authority, whether or not in retail packages Land Preparation for agriculture, harvesting and cropdusting services Brakes, servo-brakesand parts thereof for tractors No. 37]
General Sales Tax
19
UTILITIES
Medicines and Medical Supplies for Human Use
Paracetamol, aspirin, caffeine, codeine,ibuprofen andindomethacin Paracetamol, aspirin, caffeine, codeine, ibuprofen andindomethacin Coughs and cold preparations; antacidsLaxatives Insulin and insulin syringes with needles and devicesof a type not exceeding 100 units capacity for theadministration of u-100 insulin Oral Rehydration preparations in the forms of salts andsolutions of W.H.O./Paramacopoeia standards Salbutamol, ephedrine, theophylline,ephedrine HCL,phenobarbitone, chlorpheniramine maleate;propranolol, frusemide, hydro-chlorothiazide,hydralazine, methyldopa; diazepam, thioridazine; 20
General Sales Tax
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Subheadings
DESCRIPTION OF GOODS
chlorpropamide, prednisolone, dexamethasone; oralrehydration powder; pilocarpine nitrate, timolol maleateand atropine sulphate Salbutamol, ephedrine, theophylline,ephedrine HCL,phenobarbitone, chlorpheniramine maleate;propranolol, frusemide, hydro-chlorothiazide,hydralazine, methyldopa; diazepam, thioridazine;chlorpropamide, prednisolone, dexamethasone; oralrehydration powder; pilocarpine nitrate, timolol maleateand atropine sulphate ITEMS FOR HOUSEHOLD USE
Laundry Detergent
HOUSEHOLD APPLIANCES
Stoves and Ranges/cookers
Stoves & RangesRefrigerators for Domestic Use No. 37]
General Sales Tax
21
ITEMS AND SUPPLIES FOR USE IN EDUCATION
Pen and pencil holders and similar holders 22
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FOURTH SCHEDULE
Subheadings
DESCRIPTION OF GOODS
SUPPLIES IN CONNECTION
WITH EDUCATION
4820.20.00 Books4901.10.90 Other books in single sheets4901.91.00 Dictionaries and encyclopedias and serial installments 4901.99.90 Other4903.00.00 Children’’s picture, drawing or colouring books4904.00.00 Music, prinited or in manuscript, whether or not bound 4905.91.00 Maps and charts in book form4905.99.00 Other maps and charts Printed in Belize by the Government Printer

Source: http://www.gst.gov.bz/downloads/si_37_2010.pdf

Herrn

Maladie inflammatoires de l’intestin (Colitis ulcerosa / M. Crohn) et emploi de la thérapie BEMER Les maladies inflammatoires chroniques de l’intestin sont en augmentation et enveniment la vie de nombreuses personnes. Malgré de recherches intenses, leurs causes restent encore très mal identifiées. La colite est une inflammation du gros intestin (colon) ; lorsque des ulcères se

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ALGAS E ESPONJAS: UMA FONTE DE SUBSTÂNCIAS COM ATIVIDADE ANTIVIRAL Odinéia do S. Pamplona*1; Bruno F. dos Santos2; Suzi M. Ribeiro3; Lísia M. Gestinari1; Maria Teresa V. Email: odineia@ufam.edu.br Instituições: *Universidade Federal do Amazonas (UFAM), Instituto de Ciências Exatas e Tecnologia (ICET); 1 Núcleo em Ecologia e Desenvolvimento Sócio-Ambiental de Macaé/Univers

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