www.guam.gov
The Official Web Site of the Guam Department of Revenue and Taxation
 Local Guam Time: Monday, Apr 21, 2014 11:59:07 AM | Home | Contact Us | Privacy    
  GUAM DEPARTMENT OF REVENUE AND TAXATION Dipattamenton Kontribusion yan Adu'ana  
BUSINESSES
 Guam E-File E-Home Register About E-Filing Help Desk
    GRT  /  SWICA  /  W-1 /  W-3/W-2  /  Vehicle Insurance /  Vehicle Safety Inspection INDIVIDUALS
 / 1040EZ / 

Business Hours
8am - 5pm M-F
excluding holidays
Documents on this site provided in PDF format.
Adobe Reader required.

Get Adobe Reader
Gross Receipts Tax
GRT E-File

E-Filing

File your monthly Gross Receipts Tax return electronically with our department using GuamTax.com.

Features

  • Performs automatic calculations of taxes owed based on data entered
  • Maintains e-filing history so you can access your e-filed GRT returns at your convenience
  • Prevents duplicate filing
  • View and print copies of your e-filed returns

What You Need to Get Started

  • EIN or SSN
  • GRT account number
  • Valid e-mail address
> Register for a GuamTax.com account and begin e-filing today.

Business Privilege Tax Requirements

Section 26201, Article 2, Chapter 26 of Title 11, of the Guam Code Annotated (GCA), states there is hereby
levied and shall be assessed and collected monthly privilege taxes against the persons on account of their
businesses and other activities in Guam measured by the application of rates against values, gross proceeds of sales or gross income as the case may be. Under this local law, you are required to fie a monthly or a quarterly Gross Receipts Tax Return based on the period the income was received or accrued (depending on your accounting method).

The method of reporting and the applicable percentage has changed in recent years:

  • From October 01. 1997 to March 31. 2003, the tax rate was four percent (4%). The filing requirement
    was changed to a quarterly basis, with the return (Form BRQ) due at the last day of the month following the end of the quarter. For example, the return for the fourth quarter (October, November, and December) of 1997 was due on January 31, 1998. Deposits of the tax, however, were required monthly. For example, a deposit for October 1997 was due November 15, 1997.
  • From April 04. 2003 to March 31. 2004, the tax rate was increased to six percent (6%). The return (Form BRQ) was still required to be filed quarterly and the deposits made monthly (same requirements as above).
  • From April 01. 2004 to Present, the tax rate decreased to four percent (4%). The filing requirements also changed. The return (Form GRT) is required to be filed on a monthly basis and is due on the twentieth (20th) day of the following month, even if no taxes are due. The payment of the tax is also due on the twentieth (20th) of the following month. For example, the return and the payment of tax for the month of April 2004 will be due on May 20, 2004.

For more details, please refer to the "IMPORTANT INORMATION AND INSTRUCTION" section of Form
BRQ and Form GRT (whichever is applicable).

The Business Privilege Tax laws provide for certain exemptions for purposes of computing the taxable amount of income for Gross Receipts Taxes purposes. For more information on "Exemptions" please refer to §26203, Article 2, Chapter 26, Division 2, Title 11 of the GCA.

For Additional Information


GRT Paper Filing

You can also file your monthly Gross Receipts Tax return with our department using the traditional paper method.

Download the GRT Forms

NOTE: Do not photocopy the GRT form for submission. Submitting photocopied forms could cause delays in processing your return.

Where to File Paper Forms

  • In Person:
    Department of Revenue and Taxation, Business Privilege Tax Branch, 1240 Route 16, Barrigada, Guam
  • By Mail:
    Department of Revenue and Taxation, Taxpayer Services Division, P.O. Box 23607 GMF, Guam 96921
  • With Balance Tax Due:
    Treasurer of Guam Cashiers
At a Glance
What?
The GRT form has changed and is now divided into three separate forms, plus a schedule for exemptions.
Why?
The form was redesigned to optimize scan recognition and improve data processing.
When?
The new GRT forms must be used for manual filing beginning February 1, 2009.
Who?
The new GRT forms only affect taxpayers who file their GRTs manually.


Frequently Asked Questions
  1. What form do I use to file GRTs for prior years?
    Effective February 1, 2009, you must use GRT-1, GRT-2, and/or GRT-3 to file GRTs for tax periods beginning April 2004.
  2. Can I photocopy the GRT form for my records?
    Yes. You can photocopy the GRT form for your records. But you cannot submit photocopied versions of the GRT forms to Rev&Tax for filing.
  3. Do I need to use all three GRT forms to file my GRTs?
    If you have business activities that must be reported on more than one GRT form type, then you must submit the correct GRT form for the business activity(ies) you are reporting. For example, if you must report income for Retailing (Line 2) and Diesel Fuel (Line 22), then you must submit GRT-1 for Retailing, and GRT-2 for Diesel Fuel for the given tax period.
  4. Where do I find my GRT account number?
    Your GRT Account Number is part of a sequence of numbers printed next to ACCOUNT NO at the top of your Business License. The GRT account number can be a minimum of 1 digit and a maximum of 9 digits long. In the following example of a Business License Account Number, the GRT account number appears between the two dashes:

    Business License Account Number: 10-999999999-001

    GRT Account Number = 999999999
GuamTax.com