Form GRT Information and Instructions

Form GRT Information & Instructions

Who Must File and When

(a) Monthly Returns for Alcoholic Beverage Tax, Liquid Fuel Tax, Automotive Surcharges and Tobacco Tax. Each taxpayer against whom a tax is levied by the provisions of Articles 3, 4, 5 and 6 of Chapter 26, Title 11, Guam Code Annotated shall make and file monthly returns of taxes with the Tax Commissioner on or before the Twentieth (20th) day following the close of the calendar month in which the taxes shall accrue, and in the form and in accordance with the rules and regulations prescribed by the Tax Commissioner. Except as may be specifically hereinafter provided, payment covering the full amount of tax liability as evidenced by the monthly return shall accompany such monthly return.

(b) Monthly Returns for Gross Receipts Tax. Each taxpayer against whom a tax is levied under the provisions of Article 2 of Chapter 26, Title 11, Guam Code Annotated, whether such taxpayer owes taxes or not, shall make and file monthly returns of taxes with the Tax Commissioner. Gross Receipts Taxpayers shall file monthly Gross Receipts Tax returns summarizing the tax due. The monthly return shall be filed, and any tax then due shall be paid no later than the twentieth (20th) day of the following month at authorized banks, financial institutions or at designated offices of the government of Guam.

(c) Use Tax Returns. Each taxpayer against whom a tax is levied by the provisions of Chapter 28, Title 11, Guam Code Annotated shall make and file monthly tax returns with the Tax Commissioner, no later than the twentieth (20th) day of the following month, summarizing the tax due. The monthly return shall be filed and any tax then due shall be paid no later than the twentieth (20th) day of the following month.

(d) Monthly Excise Tax on Occupancy of Hotel and Similar Lodging House Facilities. The tax levied by §30101 of Chapter 30, Title 11, Guam Code Annotated shall be paid to the Commissioner with the monthly return which shall be filed on or before the twentieth (20th) day of the month following the month during which such taxable incidents occurred.

Exemptions or Deductions

Any exemption or deduction claimed under column (B) page (1) of the return must be shown on the above schedule and must be sufficiently supported by documentation.

Business Activities Not Listed on Form GRT

"Other" should be used in reporting amounts received or amounts required to be reported in this form and not listed.

Failure to Pay Penalty

Section 26111, Chapter 26, Title 11, Guam Code Annotated, provides for a penalty of five percent (5%) of the tax due for each 30-day period, or fraction thereof, not to exceed twenty-five percent (25%) in the aggregate. The minimum penalty, however, shall be the lesser of the amount of tax due, or twenty-five dollars ($25.00).

Failure to Supply Identification Number.

Any person required to file a Form GRT return shall be subject to a fifty dollar ($50.00) penalty for each failure to include his taxpayer identification number on such return. Section 26111, Chapter 26, Title 11, Guam Code Annotated.

Interest

Interest shall be added as determined by the Tax Commissioner at the current rate to any unpaid tax penalty.

Occupancy Tax

Transient occupants of a room or rooms in a hotel, lodging house, or similar facility located in Guam are subject to the following excise tax: (a) from Septemeber 1, 1993 through March 31, 1995, the rate shall be ten percent (10%) of the rental price charged or paid per occupancy per day; (b) from April 1, 1995 and thereafter the rate shall be eleven percent (11%) of the rental price charged or paid per occupancy per day. If the room or rooms are rented more than once within a twenty-four (24) hour period, each time of occupancy shall be subject to the tax for such accommodations. 11 GCA §30101.

Where to Make Payments

(a) In Person

Department of Revenue and Taxation
Business Privilege Tax Branch
1240 Route 16, Barrigada, Guam
Treasurer of Guam cashiers
Authorized Banks and Financial Institutions

(b) By Mail

Department of Revenue and Taxation
Taxpayer Services Division
P.O. Box 23607 GMF, Guam 96921

Pay.Guam.gov – the Official
Online Payment System of the Government of Guam Department of Revenue and Taxation. Registration and PIN required. For more information, visit pay.guam.gov.

Where to Go for More Information

For additional information, call the Business Privilege Tax Branch at (671) 635-1835/1836, write to the Department of Revenue and Taxation, BPTB, P.O. Box 23607, G.M.F., 9692, e-mail: grt@revtax.gov.gu, or visit www.guamtax.com.