Source: https://www.guamtax.com/notices/notices.html
Timestamp: 2019-11-13 15:39:22
Document Index: 477096400

Matched Legal Cases: ['§24114', '§24612', '§24809', '§ 71114', '§ 26202', '§ 26202', '§26603', '§26603', '§26603', '§26603', '§ 26202', '§26403', '§ 14101', '§ 14102', '§14103']

Click the links below to view Public Notices for the specified sections:
Re-instated Tax-Exempt Organizations
Non-compliant Tax-Exempt Organization Notices
Notices for Insurance Companies
2019 Real Property Tax Preliminary Assessment Roll & Notice
2019 Real Property Tax Preliminary Roll Notice
Agana Suburban
Agana Urban
Agat Urban
Asan Suburban
Asan Urban
Barrigada Suburban
Barrigada Urban
Chalan Pago / Ordot
Dededo Suburban
Dededo Urban
Mongmong/Toto/Maite
Piti Suburban
Piti Urban
Santa Rita Suburban
Santa Rita Urban
Sinajana Suburban
Sinajana Urban
Talofofo Suburban
Talofofo Urban
Yona Suburban
Yona Urban
2018 Real Property Tax Delinquent Tax Assessment
Pursuant to Sections 24801, 24802 & 24803, Chapter 24, Title 11 of the Guam Code Annotated, I, DAFNE MANSAPIT-SHIMIZU, Tax Collector of the Government of Guam, declare as “TAX SOLD” any and all 2018 tax assessments that are not paid by July 5, 2019.
The 2018 delinquent tax list may include payments made after May 15, 2019. However, if you claim that the 2018 tax assessment (Invoice prefix RP18) of the herein-described real property has been fully paid as of the above date, please provide proof of payment to resolve the matter.
This list is available for review at all the Mayor offices, the Real Property Tax Division, and on the website at www.guamtax.com. To ensure that your property is not delinquent for 2018, you must also search by the “Parcel Description”.
Reprints of the invoice statement for the total amount to pay 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.
/s/ DAFNE MANSAPIT-SHIMIZU
Funds paid by the Department of Revenue and Taxation
Real Property Tax Division Public Notice: 2018 Delinquent Tax Assessments
2018 Real Property Tax Final Assessment Roll
2018 Real Property Tax Preliminary Assessment Roll & Notice
2018 Real Property Tax Preliminary Roll Notice
2017 Real Property Tax Delinquent Tax Assessment
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.
/s/ JOHN P. CAMACHO
Tax Collector of the Government of Guam
Real Property Tax Division Public Notice: 2017 Delinquent Tax Assessments
2017 Real Property Tax Final Assessment Roll
2017 Real Property Tax Preliminary Roll & Notice
2017 Real Property Tax Preliminary Roll Notice
Real Property Tax Reminder Notice
In accordance with §24114 and §24612 Chapter 24, Title II, Guam Code Annotated, the tax credits and exemptions offered by the Government of Guam for eligible homeowners and qualified applicants effective Tax Year 2018 and payment due dates:
2018 Real Property Tax Reminder Notice
Real Property Tax Appeals Application
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.
2015 Real Property Tax Final Assessment Roll
2014 Real Property Tax Delinquency and Notice of Impending Tax Sale
Request for Owner Identification Number
2014 Tax Year Real Property Tax Notices:
DRT Real Property Tax Division Public Notice:
2013 Real Property Tax Delinquency and Notice of Impending Tax Sale
90-Day Notice of Intent to Deed 2012 Tax Sold Property to the Government of Guam
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.
RFP No. RFP/DRT14-000-01 Proposal Package
Notice of Property Tax Delinquency and Impending Tax Sale
2010 Real Property Tax Delinquency List
2009 Property Tax Delinquency List
Amended 2006 Real Property Tax Delinquent List and Notice of Sale
Public Notice (76KB)
Real Property Tax Division 2006 Delinquent List (494KB)
Notice of Property Tax Amnesty
Notice from Artemio B. Ilagan, Tax Collector (27KB)
Municipality Codes (7KB)
1983 - 2005 Delinquent List
1 of 5 (A - Chargualaf) (811KB)
2 of 5 (Charles - Furusawa) (608KB)
3 of 5 (G - Mytee) (1,015KB)
4 of 5 (N S Shoji - Quizon) (480KB)
5 of 5 (R C Tours - 76 Adventures) (1,047KB)
The Department of Revenue & Taxation (DRT) will begin accepting income tax returns for the 2019 tax filing season starting January 28, 2019. Currently, DRT is reviewing the numerous programming and processing needs as a result of the new streamlined and consolidated Form 1040 recently introduced by IRS.
ITAPB-A-02-19
2018 1040, Guam Individual Income Tax Return
ATTENTION: Employers and Tax Professionals
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.
ITAPB-A-07-18
Reminder: Employers and Tax Professionals
New filing due dates for forms W3SS, W2gu and 1099- Misc
W-3SS/W-2GU:
The due date for filing 2018 Forms W-2GU and W-3 with DRT and the Social Security Administration is now January 31, 2019.
FORMS 1099-MISC:
Form 1099-MISC must be filed on or before January 31, 2019, when you are reporting nonemployee compensation payments in box 7. Otherwise, file by February 28, 2019, if you file on paper, or by April 01, 2019, if you are required to file electronically. The due dates for furnishing payee statements remain the same. (For 1099/W2g submission of 250 or more follow the link (to announcement No. 2018-2)
***For penalty amounts refer to the 2018 W3SS instructions***
Click here to order your Information Returns and Employer Returns
ITAPB-A-06-18
Department of Revenue and Taxation Announcement No. 2018-02
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.
Guidance to all affected entities
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.
Any questions regarding this announcement may be sent by e-mail to Antonette.donato@revtax.guam.gov
Before you file your return...
Check all Social Security/ITIN numbers
Make sure your W2, 1099 and required schedules are attached
ITAPB(A-11)
Where to MAIL your Guam Income Tax Returns
With or Without a Payment?
and you ARE NOT ENCLOSING A PAYMENT, then use this address... and you ARE ENCLOSING A PAYMENT, then use this address...
GMF, Barrigada Guam 96921 Treasurer of Guam
(Make sure your check is payable to: TOG)
ITAPB-(A-10)
ATTENTION TO ALL E-FILERS
Attention to All E-Filers who decide on making their tax payments in person (not electronically):
Please proceed to make payment to any Treasurer of Guam location, and
Provide two (2) copies of the e-filed returns.
As a reminder, Collections Branch at the Department of Revenue and Taxation will no longer accept payments on e-filed tax accounts.
2016 New Requirements for Tax Preparers
Updates for Tax Preparers
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.
PRESS RELEASE, March 29, 2007 Clarification of 2007 Tax Amnesty Program
March 29, 2007 Press Release (52KB)
PRESS RELEASE: TAX AMNESTY PROGRAM
March 23, 2007 Press Release and Tax Amnesty Program Application (149KB)
2019 Non-Profit Listing
The following organizations have been re-instated:
09/15/09 Piti Middle School Parent Teacher Association
09/10/09 Guam Cycling Federation
03/03/09 G.W.H.S. Class of 1969
10/28/08 Guam Rehabilitation & Workshop Center, Inc.
10/14/08 Catholic Daughters of America
07/17/08 United Samar Association of Guam (USAG)
02/07/08 Guam Nurseryman's Association
01/24/08 Maria Ulloa Elementary School PTO
01/21/08 Guam Masters Baseball Association
12/23/07 Palau Women's Club
10/23/07 Guam Amateur Boxing Federation
05/18/07 Guam Special Olympics Inc.
05/18/07 Rotary Club of Guam Sunrise
05/14/07 NCS Community Association
04/25/07 Guam Council of Women's Clubs
04/13/07 Guam Ballet Company
01/22/07 Guam Chapter, National Association of Retired Federal Employees (NARFE)
08/15/06 Guam Association of the Deaf
08/08/06 Marianas Amateur Radio Club
05/26/06 Pacific War Museum
05/19/06 Chinese Golf Association
04/28/06 Marianas Paddlesport Racing Association
02/15/06 Mangilao Improvements Organization
04/28/06 Mangilao Sports Association
02/14/06 Outrigger Guam Canoe Club
02/02/06 Guam Bowling Congress
01/16/06 United Service Organization, Inc.
01/10/06 Leyte-Samar Association of Guam
01/10/06 Andersen Air Force Base Officer's Spouses' Club
01/10/06 American Federation of Government Employees, Local 1689, Inc.
NOTICE OF REVOCATION OF TAX-EXEMPT STATUS FOR NON-COMPLIANT ORGANIZATIONS, Nov. 28, 2005
The Department of Revenue and Taxation(DRT) made several attempts to allow Guam’s Non-profit, Tax-exempt organizations to be compliant with the filing and reporting requirements under Guam’s tax laws. A chronology of events are listed as follows: June 17, 2005. First letter issued requesting for organizations to submit financial statements. August 10, 2005. Second letter issued requesting for organizations to submit financial statements. October 24, 2004. DRT issues via certified mail “Notice to Revoke Gross Receipts Tax Exempt Status” for gross receipts tax purposes and “Notice of Intent to Revoke Income Tax Exempt Status” for income tax purposes. These organizations had until November 24, 2005 to appeal the gross receipts and income tax revocation determinations. Read full notice...
NOTICE OF NON-COMPLIANT TAX-EXEMPT ORGANIZATIONS...
On June 17, 2005, the Department of Revenue and Taxation (DRT) issued approximately one-thousand (1,000) letters to non-compliant tax-exempt organizations requesting to submit their financial statements. On August 10, 2005, a second letter was sent requesting for the same information to approximately eight-hundred(800) that failed to comply with the submission of the financial statements. As of October 24, 2005, DRT has identified approximately five-hundred (500) organizations that have notices returned unclaimed or that have received the notices, but have not responded to either of the two notices. Read full notice...
Full Notice 505KB
Tax Preparer Registration Renewal Application & Tax Preparer Surety Bond
Department of Revenue and Taxation Announcement No. 2019-01
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.
Guidance to Government of Guam Agencies
GDRT’s Prescribed Form
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.
Department of Administration (DOA) Payment Requisite
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.
Any questions regarding this announcement may be sent by e-mail to abigail.reyes@revtax.guam.gov
Department of Revenue and Taxation Announcement No. 2019-03
GDRT Announcement 2019-03 – Annual Gross Receipts Tax Return for Banks, Banking Institutions, Small Lenders and Building and Loan Associations (Form BRFI)
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.
Department of Revenue and Taxation Announcement No. 2018-05
GDRT Announcement 2018-05 - Enforcement of extended Business Privilege Tax (BPT) rates pursuant to Section 2, Chapter I of P.L. 34-116.
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.
Department of Revenue and Taxation Announcement No. 2018-04
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.
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.
Effective Rates prior to August 24, 2018
Effective Rates starting August 24, 2018
Line 30. Cigarettes $15.00 per 100 cigarettes $20.00 per 100 cigarettes
Line 31. Cigars (Mini) $0.40 per cigar $0.53 per cigar
Line 32. Cigars (Standard) $0.44 per cigar $0.58 per cigar
Line 33. Cigars (Large) $0.50 per cigar $0.66 per cigar
Line 34. Cigars (Others) $0.44 per cigar $0.58 per cigar
Line 35. Cigars (Prior to March 24, 2000) 40% of cost 40% of cost
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.
Department of Revenue and Taxation Announcement No. 2018-01
Announcement 2018-01 "GDRT Requirements relative to the Business Privilege Tax rate increase from the passage of P.L. 34-87"
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.
Public Law 34-87 amended § 26202 of Article 2, Chapter 26, Title 11 of the Guam Code Annotated. This amendment temporarily allows the increase of the Business Privilege Tax from four percent (4%) to five percent (5%). Annotated in Section 14 of P.L. 34-87 is an exemption to this increase for those contracts that meet the following conditions;
Contracts entered into or awarded prior to enactment of P.L. 34-87, which were based upon bid awards made prior to passage of this public law and that cannot be amended or renegotiated to accommodate the business privilege tax increase and the general sales tax; and
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.
Department of Revenue and Taxation Announcement No. LFT 18-01
RE: Increase in the Liquid Fuel Tax (LFT) Rate Effective January 1, 2018
Pursuant to Public Law 34-44 and as amended to the Guam Code Annotated §26403 of Article 4, Chapter 26, Division 2, Title 11, increases to the LFT are effective January 1, 2018. As provided in P.L. 34-44, the increase of four cents ($0.04) per gallon is applied to ALL Liquid Fuel as shown below;
Business Activity or Kind of Tax
DIESEL 0.10 0.14
SURCHARGE 0.04 0.04
GASOLINE 0.11 0.15
OTHERS 0.11 0.15
COMMERCIAL AVIATION 0.04 0.08
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.
New Rules for Contractors and Subcontractors
2017 Renewal of Certificate of Authority Notice
Renewal of Certificate of Authority Notice 2017-2018
2016 Renewal of Certificate of Authority Notice
Renewal of Certificate of Authority Notice 2016
2014 Renewal of Certificate of Authority Notice
Renewal of Certificate of Authority Notice 2014
Citizen Centric Report: FY 2018
Citizen Centric Report: FY 2017
Citizen Centric Report: FY 2016
Citizen Centric Report: FY 2015
Citizen Centric Report: FY 2014
Citizen Centric Report: FY 2013
Department of Revenue and Taxation Announcement No. 2019-02
GDRT Announcement 2019-02 – Publication of Financial Information by Nonprofit Organizations
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.
Source: § 14102-14103. Chapter 14, 18 GCA
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.
Request for Interest - Principal Guam Territorial Income Tax Attorney
RFI 02-2018
RFI 01-2018
Due Date for Non-Profit Organizations
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.
List of Acceptable Required Documents for Real ID
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.
Schedule an appointment for most Guam Driver's License and Guam ID services at https://realid.guam.gov.
Real ID website Quick Reference Guides:
Real ID website process overview
How to create a Real ID account
How to change your Real ID account password
How to reset your Real ID account password
How to apply for a License or Guam ID (pre-register online)
How to Enter your personal information
How to select your desired credential
Two options to schedule an appointment
How to schedule an appointment - option 1
How to schedule an appointment - option 2
Our payment website is back online. Please visit pay.guam.gov and register now to be able to pay your real property tax, income tax, gross receipts tax, and several other tax obligations.
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.
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.
1240 Route 16, Barrigada, Guam
Collection Branch, Department of Revenue and Taxation
All Treasurer of Guam locations: