Taxpayer Services Division
The Taxpayer Service Division (TSD) is responsible for the administration of the Guam Territorial Income Tax and Business Privilege Tax laws of Guam. The division is charged with providing a comprehensive year-round taxpayer service program which include counter services; processing of tax declarations; assessment of taxes due in a timely manner; identification of non-filers; maintenance of account receivables; tax compliance clearances; taxpayer education programs; and the maintenance and storage of all taxpayer records as mandated by PL 17-4, Executive Order 83-15.
The Taxpayer Service Division is comprised of the following branches:
|Income Tax Assistance & Processing Branch
|Responsible for conducting year round taxpayer services and the enforcement and administration of the Guam Territorial Income Tax law.
|Business Privilege Tax Branch
|Responsible for conducting year round taxpayer services in the administration and enforcement of the Business Privilege Tax (Gross Receipts Tax) law.
|Electronic Data Processing Branch
|Responsible for the data processing of all tax returns, schedules, forms, declarations and related tax documents.
|State Wage & Information Collection Agency
|Responsible for the collection of wage information on employees from all employers in Guam in coordination with the Department of Public Health and Social Services to reduce the possibility of fraud and abuse with federal and locally funded social service programs.
|Responsible for the update and maintenance of accounting records, payments and assessments for the Department of Revenue and Taxation.
|Central Files Branch
|Responsible for the control, filing, maintenance, storage and disposition of all tax returns, tax declarations, tax forms and schedules and other tax related documents that are filed with the Department of Revenue and Taxation.