Source: https://www.guamtax.com/notices/notices.html
Timestamp: 2019-04-19 23:19:34+00:00

Document:
Pursuant to Sections 24801, 24802 & 24803, Chapter 24, Title 11 of the Guam Code Annotated, I, JOHN P. CAMACHO, Tax Collector of the Government of Guam, declare as “TAX SOLD” any and all 2017 tax assessments that are not paid by July 6, 2018.
The 2017 delinquent tax list may include payments made after May 11, 2018. This list may also list outstanding penalties and fees. However, if you claim that the 2017 tax for the herein-described real property has been fully paid by the above date, please visit the office with justification to resolve the matter.
The 2017 delinquent list will be available for review at all the Mayor’s office, the Real Property Tax Division and also, online at www.guamtax.com To ensure that your property is not delinquent for 2017, you must also search by the “Parcel Description”.
Reprints of the invoice statements must be obtained at the Real Property Tax Division, 1240 Army Drive, Barrigada. For convenience purposes, you are now able to pay your property taxes on-line at payguam.gov.
The Real Property Tax Appeals Application for 2018 is accepted from September 15, 2018 to October 15, 2018. Click here for the Application for the Board of Equalization. You must complete the forms and submit (1) original and (4) copies together with all documents to the Real Property Tax Division. Our office will contact you as soon as we set the dates to meet with the Board of Equalization.
Pursuant to Chapter 24, Title 11, §24809 Guam Code Annotated, I, JOHN P. CAMACHO, Tax Collector of the Island of Guam, hereby give notice to the owners of the properties listed below, their heirs and their personal representatives, of the intent to execute and record a deed to the Government of Guam. To avoid the issuance of a deed to the Government of Guam, full payment of the tax, including interest and penalties, must be paid no later than July 5, 2014. Thereafter, the parcels will be deeded to the Government of Guam and the Tax Collector may dispose of the property at a public auction or otherwise, as mandated by law. In addition to this publication, the list of affected properties is available for review at every mayor’s office, the Department of Revenue and Taxation, Real Property Tax Division, 1240 Army Drive, Barrigada, and the department’s website at guamtax.com.
The Department of Revenue and Taxation would like to announce that the 2018 W3SS/W2GU and 1096/1099 tax statements are available at the Department of Revenue and Taxation, Income Tax Assistance and Processing Branch. For pick up at DRT, please provide the company name and employer’s identification number (EIN) for your business.
For your convenience, you can order the forms on the IRS website and have them delivered directly to you at no cost.
ORDER YOUR 2018 TAX STATEMENTS ONLINE NOW!!
This link will automatically bring you to the IRS website.
For questions regarding the tax statement please contact the Income Tax Assistance and Processing Branch (ITAPB) at (671) 635-1841 or 1842.
The due date for filing 2018 Forms W-2GU and W-3 with DRT and the Social Security Administration is now January 31, 2019.
Announcement 2018-02 "Guam Department of Revenue and Taxation Electronic filing of Information Returns Relative to Guam Territorial Income Tax Code (GTITC) Section 6011(e) (2) (a)."
Guam Department of Revenue and Taxation Electronic filing of Information Returns Relative to Guam Territorial Income Tax Code (GTITC) Section 6011(e) (2) (a).
This announcement is to provide guidance to any person engaged in a trade or business, including a corporation, partnership, individual, estate, and trust, who makes reportable transactions during the calendar year, that require filing information returns to GDRT.
An information return is a tax document used to report certain types of payments made by financial institutions and others who make payments as part of their trade or business as required by the GTITC and Regulations thereunder. Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA, and W-2G may be filed electronically via the guamtax.com website.
Persons required to file information returns to GDRT must also furnish statements to the other party of the transaction, such as recipients of income. Filers who have 250 or more returns must file them electronically pursuant to Section 6011(e)(2)(a) of the Guam Territorial Income Tax Code and associated regulations. This requirement applies separately for each type of form required to be filed and to both original and corrected forms. GDRT encourages all filers, with less than 250 returns, to file electronically.
Please review Publication 1220, “Specifications for Electronic filing”, found at www.irs.gov.
Electronic filing will begin for Tax Year 2018. Please be mindful of all related Deadlines.
With or Without a Payment?
The W-1 online filing is back up and available.
You can once again file your W-1 form (Employer's Quarterly Guam Tax Return) using our online service. We apologize for the disruption and thank you for your patience.
10/28/08 Guam Rehabilitation & Workshop Center, Inc.
05/18/07 Guam Special Olympics Inc.
01/16/06 United Service Organization, Inc.
01/10/06 American Federation of Government Employees, Local 1689, Inc.
GDRT Announcement 2019-01 - Enforcement of 4% Withholding Assessment Fee on services provided by a foreign person pursuant to P.L. 33-166.
This announcement is to provide guidance to any Government of Guam agency, including all autonomous agencies.
Public Law 33-166 added § 71114 to Chapter 71, Division 3, Title 11 of the Guam Code Annotated. This new section established a Withholding Assessment Fee of 4% on contracts awarded by the Government of Guam for professional services from a non-resident person residing outside of Guam. Pursuant to P.L. 33-166, the effective date of this provision is for all contracts awarded as of June 30, 2016.
As mandated, Guam Department of Revenue and Taxation (GDRT) created a withholding assessment form that will be used to report and pay for this fee. This form, named Form 166, will be made available on GDRT’s website at www.guamtax.com. All agencies and instrumentalities of the Government of Guam are required to utilize this form to report activities as stated in P.L. 33-166.
As mandated in P.L. 33-166, DOA’s-Treasurer of Guam shall receive said funds (withholding assessment fees) for deposit into the General Fund. All agencies and instrumentalities of the Government of Guam, after completing Form 166, must submit this form (along with the payment) to the Treasurer of Guam.
This announcement is to advise affected parties of the updated Form BRFI to reflect the effective Business Privilege Tax (BPT) rate of 5%. The updated Form BRFI may be found on http://govguamdocs.com/revtax/docs/FormBRFIAnnualGrossReceiptsTaxReturn.pdf.
§ 26202(f), Chapter 26 of Title 11 Guam Code Annotated – Tax on Banks, Banking Institutions, Small Lenders and Building and Loan Associations. This statute sets forth the effective BPT rate for banks, banking institutions, small lenders and building and loan associations, which is currently 5% to be applied on net income.
(f) Tax on banks, banking institutions, small lenders and building and loan associations. Upon every person engaging or continuing within Guam in the business of operating any bank, banking institutions, building and loan association, small lending business, or lending institutions, there shall be a tax equivalent to five percent (5%) of the net income received from business.
Public Law 34-87 effectuated the 5% BPT rate from April 1 to September 30, 2018 only. However, Public Law 34-116 extended such BPT rate of 5% effective October 1, 2018.
Please review § 26202(f), Chapter 26 of Title 11 Guam Code Annotated.
Filing with the extended BPT rate of 5% will continue indefinitely. Please be mindful of all related deadlines.
GDRT Announcement 2018-05 - Enforcement of extended Business Privilege Tax (BPT) rates pursuant to Section 2, Chapter I of P.L. 34-116.
This announcement is to provide guidance to any business and those engaging in, transacting, conducting, continuing, doing or carrying on business including all activities, whether personal, professional or corporate, carried on within Guam for economic benefit, specifically as it pertains to the effective BPT rate.
Public Law 34-116, Chapter I, Section 2 extended and effectuated the 5% BPT rate, effective October 1, 2018.
Monthly Business Privilege Tax is levied, assessed and collected, upon every business operating within and without Guam as measured by the application of rates against values, gross proceeds of sales or gross income. Public Law 34-87 effectuated the 5% BPT rate from April 1 to September 30, 2018 only. However, Public Law 34-116 extended such BPT rate of 5% effective October 1, 2018.
Please review Section 2, Chapter 1 of P.L. 34-116.
GDRT Announcement 2018-04 - Enforcement of amended Tobacco Tax rates pursuant to Section 4, Chapter I of P.L. 34-116, amending Subsections (a), (b), and (c) of §26603, Article 6, Chapter 26 of Title 11 Guam Code Annotated.
This announcement is to provide guidance to any person engaged in a trade or business, including a corporation, partnership, individual, estate, and trust, who are engaged in the manufacture or production in Guam, or importation into Guam, of any tobacco products, particularly with regards to tobacco tax rates increase.
Public Law 34-116, Chapter I, Section 4, amending Subsections (a), (b), and (c) of §26603, Article 6, Chapter 26 of Title 11 Guam Code Annotated, effectuated an increase in tobacco tax rates, effective August 24, 2018.
Tobacco tax is levied, assessed and collected, upon every business engaged in the manufacture or production in Guam, or importation into Guam, of any tobacco products, in addition to all other applicable taxes. Tobacco tax is also levied upon, assessed and collected from every business purchasing tobacco products in Guam for resale if no tax had been paid upon said tobacco products.
Please review subsections (a), (b), and (c) of §26603, Article 6, Chapter 26 of Title 11 Guam Code Annotated, as amended by Section 4, Chapter 1 of P.L. 34-116.
Line 36. Others (Other Tobacco Products) $40.00 per lb. $53.00 per lb.
Filing with the amended tobacco tax rate will begin for tax period August 2018. Please be mindful of all related deadlines.
Announcement 2018-01 "GDRT Requirements relative to the Business Privilege Tax rate increase from the passage of P.L. 34-87"
This announcement is to provide guidance to all Guam Taxpayers, to include the reporting, exempting, and payment of the Business Privilege Tax.
Contracts entered into or awarded after enactment of P.L. 34-87, which were based upon bids or proposals submitted prior to enactment of this public law and that cannot be amended or renegotiated to accommodate the business privilege tax increase and the general sales tax.
Pursuant to Section 19 of P.L. 34-87, the effective date to begin this increase is on April 1, 2018 with a sunset provision on September 30, 2018.
Guam Department of Revenue and Taxation’s (GDRT’s) utilization of GRT-1 to report and pay the Business Privilege Tax will remain in place to report and pay for tax periods prior and after the increase.
Tax Form GRT-1 = Report used for Tax Periods before April 2018 and after September 2018.
GDRT has created and prescribed 2 new tax forms that will account for 6 months in 2018, namely April, May, June, July, August, and September of 2018.
Tax Form GRT-1-5P = Report used for tax periods April, May, June, July, August and September of 2018.
Tax Form 3487 = Report used to account for Contract information claimed as exempt from the tax increase.
Taxpayers claiming an exemption on Tax Form 3487 must submit this claim concurrently with their monthly tax filings. Online filing of Tax Form 3487 will not be available, so all claims must be through paper submission.
Tax Form 3487 will be used for the Exemption on the General Sales Tax (GST). GST is scheduled to take effect on October 2018.
Any questions regarding this announcement may be sent via e-mail to Lawrence.Terlaje@revtax.guam.gov.
The revised tax forms will be made available by February 1, 2018 on our website that will incorporate the increases to the LFT. For more information on this matter, please contact our Business Privilege Tax staff by calling 635-1835/6, or emailing to lawrence.terlaje@revtax.guam.gov.
This announcement is to serve as a reminder and provide guidance to nonprofit organizations, except strictly religious organizations, on the proper publication of their financial information.
§ 14101, Chapter 14 of Title 18 Guam Code Annotated – Publication of Financial Information by Nonprofit Organizations.
It is the intent of this legislation to make the contributors to charitable or other nonprofit organizations aware of the disposition of the contributions made through a published annual financial statements.
Any nonprofit organization, except strictly religious organizations, is required by law to publish annually within forty-five (45) days of the close of its fiscal year in a newspaper of general circulation in the Territory of Guam a financial report which report shall include a statement of its income and expenditures for the preceding year and a balance sheet showing its assets and liabilities.
Such newspaper report need be no larger than four inches by five inches. Such financial statement shall contain a certificate as to its accuracy by an officer of the organization which financial statement shall be filed with the Director of Revenue & Taxation.
Noncompliance by any organization required to file and publish such statement shall cause the Director of the Revenue and Taxation to revoke any license or charter issued to such organization by the Government of Guam and shall revoke the tax exempt status of such organization; provided, however, that certain conditions specified under §14103, Chapter 14, 18 GCA are met. Any officer of an organization who either intentionally fails to publish such financial reports or intentionally falsifies the information therein shall be guilty of a misdemeanor.
The due date for nonprofit organization Income tax returns is May 15, if you are calendar year organization. If you are a fiscal year, it is the 15th day of the 5th month of the closing of your accounting period. Please refer to the 990 instructions for more information.
The Department of Revenue and Taxation (DRT), Division of Motor Vehicle (DMV) offers a REAL ID compliant driver’s license and ID card. Click here to get a list of the acceptable required documents you must present to receive a new REAL ID driver’s license, permit, or identification card.
If you have any questions or need assistance, please contact the PIN Admin at pinadmin@revtax.guam.gov or at (671) 635-1809.
The amount that appears as owed does not include penalties and interest if they apply. You must contact the department’s Collection Branch at (671) 635-1865/1869 for the applied amount.
For inquiries about your return, please contact Barbara Lanada at (671) 635-1836.
For inquiries about penalties and interest applied, please contact Stella San Nicolas at (671) 635-7611.
Option to file return or file return and make payment at the same time.
Returns filed online but not paid when filed must be paid in-person at the Treasurer of Guam or DRT Collections. You cannot return to a previously filed return and make a payment online.
For inquiries about your return, please contact Antonette Donato at (671) 635-1840.
Renewal process must be completed and payment processed in order to print a copy of your renewed business license.
For inquiries about your business license, please contact George Cruz at (671) 635-1829.
Renewal process must be completed and payment processed in order to print a copy of your renewed registration.
Tags will be mailed out as soon as insurance and inspection receipts have been verified.
For inquiries about your registration, please contact Steve Aguon at (671) 635-1886.
To take advantage of these online services, please register if you are a new applicant or log-in if you have an existing Guam Tax account. If you have any questions or concerns with the registration process or online filing process, please visit our FAQ page or contact the PIN Admin at pinadmin@revtax.guam.gov or at (671) 635-1809.

References: §24809
 § 71114

§ 26202
 § 26202
 §26603
 §26603
 §26603

§ 14101
 §14103