By: Omar Silva

National Perspective Belize – Digital 2026

www.nationalperspectivebz.com

Belize City: Friday 20th February 2026

Feature Headline

For months, the Government of Belize has insisted that the transition of the Belize Tax Service Department (BTSD) into a Semi-Autonomous Revenue Authority (SARA) represents modernization, efficiency, and progress.

But a simple question now demands an answer:

If $28 million in taxpayer funds have already been expended in this process — what exactly has Belize received in return?

This is no longer about union resistance.

This is no longer about staff morale.

This is about accountability.

The $28 Million Question

PSU President Dean Flowers has publicly stated that approximately $28 million in public funds have been spent in connection with this restructuring process.

If that figure is accurate, Belizeans deserve clarity on:

• What contracts were issued?
• To whom were they awarded?
• What deliverables were completed?
• What measurable performance improvements resulted?
• Was there a public procurement process?
• Was there Cabinet approval?
• Was there parliamentary oversight?

These are not partisan questions.

They are fiscal questions.

And in a country where hospitals struggle for supplies, classrooms lack resources, and infrastructure remains incomplete, $28 million is not a rounding error — it is a serious public investment.

Modernization Without Metrics?

Government messaging suggests that SARA will:

• Increase efficiency
• Improve tax compliance
• Enhance data systems
• Strengthen international obligations

But where is the baseline?

• What were BTSD’s collection rates before restructuring?
• What are they now?
• What specific operational failures justified a 40% projected staff increase?
• What performance audit recommended this transition?

If reform is data-driven, show the data.

If the department was inefficient, where is the independent assessment?

If the department was succeeding, why dismantle its structure?

Reform without metrics is rebranding.

The Payroll Expansion Puzzle

Currently, BTSD employs roughly 236 officers with an estimated $9 million payroll.

Under SARA, projections suggest:

• Approximately 400 employees
• Significantly higher salary structures
• Competitive compensation aligned with “market studies”

Even conservatively calculated, payroll could rise dramatically.

If so:

What is the projected annual operating cost of SARA?

• How will this be funded?
• Will it reduce other public sector allocations?
• Will it increase enforcement pressure on taxpayers?

Efficiency should lower long-term costs.

Expansion should be justified by measurable return.

Where is the cost-benefit analysis?

Refund Backlogs and Credibility

While restructuring discussions unfold, hundreds of taxpayers — including members of the Belize Defence Force — are reportedly still waiting on income tax refunds dating back to 2021.

• Before creating a new authority, shouldn’t the government:
• Clear outstanding reconciliations?
• Publish refund timelines?
• Demonstrate administrative discipline?

Credibility in reform begins with fixing what is broken today.

Constitutional and Institutional Concerns

The PSU has framed this as a constitutional issue, arguing that public officers appointed under Sections 105 and 106 of the Constitution cannot have their career paths altered without proper legal process and negotiation.

Whether one agrees or not, that concern is serious.

Structural reform must:

• Respect the Constitution
• Respect public service regulations
• Respect collective bargaining frameworks

Otherwise, modernization becomes coercion.

Transparency or Trust Deficit?

The unions say:

• No white paper has been shared.
• No economic study has been disclosed.
• No draft legislation has been circulated.
• Meeting minutes remain unreleased.
• A scheduled consultation was cancelled without explanation.

If transparency exists, it should be visible.

If documentation exists, it should be public.

Silence breeds suspicion.

The Political Risk

There is a deeper risk here.

If SARA becomes perceived as:

• A politically appointed board controlling revenue streams,
• An expansion of payroll without oversight,
• Or a structural shift without empirical grounding,

Then the modernization narrative collapses.

Belize has seen statutory bodies before that promised independence but operated in political shadows.

The burden of proof lies with government.

The Core Question

This is not an anti-reform argument.

Belize’s tax administration must evolve.

Digital compliance is necessary.

International reporting obligations are real.

But reform must answer three basic tests:

1. Is it legally sound?
2. Is it financially justified?
3. Is it transparently implemented?

Right now, the public has not been shown the math.

And until that math is placed before the nation, the question remains:

$28 Million Later — What Has SARA Delivered?