File your monthly Gross Receipts Tax return electronically.
- 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
- EIN or SSN
- GRT account number
- Valid e-mail address
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.
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.
Can I make multiple GRT e-filings for my business for the same tax period?
Yes. In step 1 of the GRT e-filing process, you must select "YES" in the appropriate drop down box to indicate that you are making a multiple filing for the same EIN/SSN for the given tax period. In addition, your GRT master account must be flagged in our backend system for multiple filing. If your GRT account is not flagged for multiple filing, you will need to contact us so that we can update your master account.
Can I file a GRT for someone else using my online account?
No. Your GuamTax.com online account is associated with your EIN or SSN. Your GuamTax.com online account will display all GRT master accounts associated with your EIN or SSN.
What proof do I have of my GRT filing if I use the online system?
GuamTax.com integrates with our backend systems at the Department of Revenue and Taxation. Upon completion of e-filing, the system will create a new GRT Return record in your account. To view this record, click on the View History link associated with the GRT account number for which you e-filed. From this display, you can view and print the e-filed GRT return for your records.
Can I file an amendment to my GRT return online?
No. Currently you can only e-file original GRT returns using GuamTax. Any amendments must be filed using the traditional paper method.
Why aren't interest and penalties displayed on my online GRT return?
Our system computes interest and penalties after the GRT return is filed. Any interest or penalties assessed will be reflected in your account as a receivable upon filing.
How do I file my GRT online if my gross receipts value equals zero?
In order to enter a valid zero amount in column A (Gross Receipt Value or Quantity), you must type Y in the ZERO VAL/QTY column to the left of column A.
Why aren't my paper-filed GRTs showing in my online history?
The GRT View History feature only shows your e-filing history for GRTs filed electronically. GRTs filed through the traditional paper process are reflected in our backend system, along with e-filed GRT returns.
I finished filing a GRT return and I have a balance due. How can I pay?
You can pay your balance due in GuamTax immediately after filing. On the GRT filed success/confirmation page, simply click on the Pay It Now link. You can also go into your GRT filing history and use the Pay option there.