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Non-compliant Tax-Exempt Organization Notices

Tax Preparers

Business Privilege Tax

Citizen Centric Reports

Other Notices

DRT Media Releases

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BPT Deferral Program

Real Property Tax

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2024 Real Property Tax Final Assessment Roll

Income Tax

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January 17, 2019

2019 INCOME TAX FILING SEASON

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

November 17, 2022

DRT Tax Alert 22-01-ITAPB For Employers and Tax Professionals

 

August 16, 2018

Department of Revenue and Taxation Announcement No. 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).
Purpose

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.

Background

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.

Effect on other guidance

Electronic filing will begin for Tax Year 2018. Please be mindful of all related Deadlines.

Contact information

Any questions regarding this announcement may be sent by e-mail to Antonette.donato@revtax.guam.gov

Before you file your return...

  • Sign and date your return
  • Provide a phone number
  • Check all Social Security/ITIN numbers
  • Provide your current mailing address
  • 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...
Department of Revenue and Taxation
P.O. Box 23607
GMF, Barrigada Guam 96921		 Treasurer of Guam
P.O. Box 884
Hagatna, Guam 96932
(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

The W-1 online filing is back up and available.

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

PRESS RELEASE: TAX AMNESTY PROGRAM

Updated Non-Profit Listing

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Re-instated Tax-Exempt Organizations

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The following organizations have been re-instated:

DATE ORGANIZATION NAME
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.

Non-compliant Tax-Exempt Organization Notices

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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...

Tax Preparers

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Tax Preparer Forms

Please click here to download the latest Tax Preparer Forms.

Tax Preparer Press Releases

2016 New Requirements for Tax Preparers

Business Privilege Tax

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March 12, 2019

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.
Purpose

This announcement is to provide guidance to any Government of Guam agency, including all autonomous agencies.

Background

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.

Effect on other guidance

None

Contact information

Any questions regarding this announcement may be sent by e-mail to melissa.herrera@revtax.guam.gov

March 19, 2019

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)
Purpose

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.

Background

§ 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.

Guidance to all affected entities

Please review § 26202(f), Chapter 26 of Title 11 Guam Code Annotated.

Effect on other guidance

Filing with the extended BPT rate of 5% will continue indefinitely. Please be mindful of all related deadlines.

Contact information

Any questions regarding this announcement may be sent by e-mail to melissa.herrera@revtax.guam.gov

September 14, 2018

Department of Revenue and Taxation Announcement No. 2018-05

Enforcement of extended Business Privilege Tax (BPT) rates pursuant to Section 2, Chapter I of P.L. 34-116
Purpose

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.

Background

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.

Guidance to all affected entities

Please review Section 2, Chapter 1 of P.L. 34-116.

Effect on other guidance

Filing with the extended BPT rate of 5% will continue indefinitely. Please be mindful of all related deadlines.

Contact information

Any questions regarding this announcement may be sent by e-mail to melissa.herrera@revtax.guam.gov

September 4, 2018

Department of Revenue and Taxation Announcement No. 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
Purpose

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.

Background

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.

Guidance to all affected entities

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.

Effect on other guidance

Filing with the amended tobacco tax rate will begin for tax period August 2018. Please be mindful of all related deadlines.

Contact information

Any questions regarding this announcement may be sent by e-mail to melissa.herrera@revtax.guam.gov

April 17, 2018

Department of Revenue and Taxation Announcement No. 2018-01

GDRT Requirements relative to the Business Privilege Tax rate Increase from the passage of P.L. 34-87
Table of Contents
Purpose

This announcement is to provide guidance to all Guam Taxpayers, to include the reporting, exempting, and payment of the Business Privilege Tax.

Background

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.

Guidance to Government of Guam Agencies

GDRT’s Prescribed Form

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.

  1. Tax Form GRT-1-5P = Report used for tax periods April, May, June, July, August and September of 2018.
  2. 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.

Effect on other guidance

Tax Form 3487 will be used for the Exemption on the General Sales Tax (GST). GST is scheduled to take effect on October 2018.

Contact information

Any questions regarding this announcement may be sent via e-mail to lawrence.terlaje@revtax.guam.gov

January 25, 2018

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 Current Rate NEW RATE
DIESEL 0.10 0.14
SURCHARGE 0.04 0.04
GASOLINE 0.11 0.15
SURCHARGE 0.04 0.04
OTHERS 0.11 0.15
SURCHARGE 0.04 0.04
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.

/s/

JOHN P. CAMACHO
Director

New Rules for Contractors and Subcontractors

Posted Feb. 2011

Citizen Centric Reports

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Freedom of Information Act Report

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Request For Proposals

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Other Notices

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March 12, 2019

Department of Revenue and Taxation Announcement No. 2019-02

GDRT Announcement 2019-02 – Publication of Financial Information by Nonprofit Organizations
Purpose

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.

Background

§ 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.

Guidance to all affected entities

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.

Effect on other guidance

None.

Contact information

Any questions regarding this announcement may be sent by e-mail to melissa.herrera@revtax.guam.gov

November 1, 2018

Request for Interest - Principal Guam Territorial Income Tax Attorney

September 13, 2018

Request for Interest - Principal Guam Territorial Income Tax Attorney

May 9, 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.

Pre-Register and Schedule an Appointment Online for Driver’s License

Schedule an appointment for most Guam Driver's License and Guam ID services at https://myid.guam.gov.

Real ID website Quick Reference Guides:

Online Payments are back!

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.

Announcement of Available Online Services here at Guamtax.com

The Department of Revenue and Taxation is pleased to announce that the following online services are now available:

  • GRT
    • Option to file now and pay at a later date
    • 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.
    • For inquiries about your return, please contact Barbara Lanada at (671) 635-1836.
    • For inquiries about penalties and interest applied, please contact Stella San Nicolas at (671) 635-7611.
  • Withholding Tax Quarterly Returns (Form W-1)
    • Option to file return or file return and make payment at the same time.
    • Returns filed online but not paid when filed must be paid in-person at the Treasurer of Guam or DRT Collections. You cannot return to a previously filed return and make a payment online.
    • For inquiries about your return, please contact Antonette Donato at (671) 635-1840.
  • Business License Renewals
    • Renewal process must be completed and payment processed in order to print a copy of your renewed business license.
    • For inquiries about your business license, please contact George Cruz at (671) 635-1829.
  • Vehicle Registration Renewals (Available on MyGuamTax.com)
    • Renewal process must be completed and payment processed in order to print a copy of your renewed registration.
    • Tags will be mailed out as soon as insurance and inspection receipts have been verified.
    • For inquiries about your registration, please contact Steve Aguon at (671) 635-1886.

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.

Alternative payment locations:

  • Drop Box:
    Department of Revenue and Taxation
    1240 Route 16, Barrigada, Guam
  • Collection Branch, Department of Revenue and Taxation
  • By Mail:
    Department of Revenue and Taxation
    P.O. Box 23607
    GMF, Guam 96921
  • All Treasurer of Guam locations:
    • ITC Bldg, 1st floor
    • One Stop @ DPW
    • DRT

Documents relating to the proposed creation of a "Disclosure Officer" position for the Department of Revenue and Taxation

2014 Notice of Annual Intent to Do Business