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Public Notices


Click the links below to view Public Notices for the specified sections:

Real Property Tax

Income Tax

Updated Non-Profit Listing

Re-instated Tax-Exempt Organizations

Non-compliant Tax-Exempt Organization Notices

Tax Preparers

Business Privilege Tax

Notices for Insurance Companies

Other Notices

Citizen Centric Reports


Real Property Tax

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Real Property Tax Reminder Notice

In accordance with §24114 and §24612 Chapter 24, Title 11, Guam Code Annotated, Notice is hereby give for the following tax credits / exemptions offered by the Government of Guam for eligible homeowners and qualified applicants effective Tax Year 2016 and the date of payment.

Deadline to submit tax credit and exemption application is March 15, 2016. If you have already applied, you do not need to resubmit an application.

Click here for more information.

Real Property Tax Appeals Extended Deadline

The Department of Revenue and Taxation hereby announces that the deadline for appeals to the Board of Equalization of the 2014 and 2015 real property tax assessments are extended until December 31, 2015. The application form is readily available at the Real Property Tax Division office or you may complete and print the form from the Departmentís website at guamtax.com, forms and publications, under Real Property Tax Division, Application for Board of Equalization. For all property tax assessment matters, please contact the office at 635-1768 or 635-1763 or via email to john.terlaje@revtax.guam.gov; benedict.atoigue@revtax.guam.gov; katrina.hodges@revtax.guam.gov

2014 Real Property Tax Delinquency and Notice of Impending Tax Sale

2014 Real Property Tax Final Assessment Roll

2014 Real Property Tax Preliminary Assessment Roll

Real Property Tax Division

DRT Real Property Tax Division Public Notice:

90-Day Notice of Intent to Deed 2012 Tax Sold Property to the Government of Guam

Pursuant to Chapter 24, Title 11, ß24809 Guam Code Annotated, I, JOHN P. CAMACHO, Tax Collector of the Island of Guam, hereby give notice to the owners of the properties listed below, their heirs and their personal representatives, of the intent to execute and record a deed to the Government of Guam. To avoid the issuance of a deed to the Government of Guam, full payment of the tax, including interest and penalties, must be paid no later than July 5, 2014. Thereafter, the parcels will be deeded to the Government of Guam and the Tax Collector may dispose of the property at a public auction or otherwise, as mandated by law. In addition to this publication, the list of affected properties is available for review at every mayorís office, the Department of Revenue and Taxation, Real Property Tax Division, 1240 Army Drive, Barrigada, and the departmentís website at guamtax.com.

Notice of Property Tax Delinquency and Impending Tax Sale

Amended 2006 Real Property Tax Delinquent List and Notice of Sale

Notice of Property Tax Amnesty


Income Tax

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April 11, 2018

Satellite Locations open for April 16th, and April 17th, 2018.

The Department of Revenue & Taxation (DRT) will be opening two satellite locations for people filing individual income tax returns on Monday, April 16th and Tuesday April 17th. See complete details.

February 20, 2018

Status of the 2017 1040,1040A & 1040EZ Tax Forms

The 2017 Individual income tax returns are now available!

PUBLIC ANNOUNCEMENT
2018 Tax Season Opening

Guam's Department of Revenue and Taxation (GDRT) announces that the upcoming 2018 tax season will officially open on January 29, 2018.

ITAPB-(A-07)

Reminder: Employers and Tax Professionals
New filing due dates for forms W3SS, W2gu and 1099- Misc

W-3SS/W-2GU:
The due date for filing 2017 Forms W-2GU and W-3 with DRT and the Social Security Administration is now January 31, 2018.

FORMS 1099-MISC:
Form 1099-MISC must be filed on or before January 31, 2018, when you are reporting nonemployee compensation payments in box 7. Otherwise, file by February 28, 2018, if you file on paper, or by March 31, 2018, if you file electronically. The due dates for furnishing payee statements remain the same. (For 1099/W2g submission of 250 or more follow the link for specifications on preparing the CD or Flash drive format and go to part D.)


Click here for 1099 record format specifications and record layouts.

***For penalty amounts refer to the 2017 W3SS instructions***
ORDER YOUR 2017 TAX STATEMENTS ONLINE NOW!!
Click here to order your Information Returns and Employer Returns

ITAPB-A 06

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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2018 Updated Non-Profit Listing


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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2016 New Requirements for Tax Preparers

Tax Preparer Registration Renewal Application & Tax Preparer Surety Bond


Business Privilege Tax

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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 ß 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

GDRTís Prescribed Form

Guam Department of Revenue and Taxationís (GDRTís) 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 ß26403 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


Notices for Insurance Companies

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2017 Renewal of Certificate of Authority Notice

2016 Renewal of Certificate of Authority Notice

2014 Renewal of Certificate of Authority Notice


Citizen Centric Reports

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Other Notices

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May 14, 2018

Press Release - Tax Amnesty Addendum

Clarification of the Department of Revenue and Taxation 2018 Tax Amnesty Program

The Director of Revenue & Taxation has issued this release to clarify the last day of the application period and the tax periods allowed for the 2018 Tax Amnesty Program. Since May 28, 2018 is the Memorial Day holiday, the last day to submit an application for Amnesty will be the following day, Tuesday, May 29, 2018.

Income Taxes: With regard to the tax periods, all applicants under the Guam Territorial Income Tax (GTIT) can apply for tax periods ending December 31, 2016 and prior years. 2017 Individual and Corporate Income Tax Returns are not eligible for amnesty.

Other taxes: All taxes required under Title 11 of the Guam Code Annotated (GCA) for tax periods up to December 31, 2017 are eligible for the Amnesty Program.

Real Property Taxes under 11GCA Chapter 24 are an exception which remains unchanged covering tax year 2016 and prior. This notice will serve as an addendum to the Program notice and any information distributed contrary to this clarification shall be void. The Department regrets any inconvenience this may have caused.


/s/ MARIE M. BENITO
Acting Director

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.

May 4, 2018

2018 Tax Amnesty Program

Overview:

To increase and accelerate the collection of delinquent taxes and to encourage voluntary compliance from all taxpayers, including individual and business taxpayers, The Director of the Department of Revenue and Taxation (DRT) hereby declares a Tax Amnesty Program. The Program will require full payment of principal taxes and will allow for the abatement of penalty and interest.

Click the link below to read the entire notice.

Download the Tax Amnesty Forms:

January 31, 2018

Public Notice - Above-Step Recruitment for Management Analyst IV

The Department of Revenue and Taxation, Director's Office, is petitioning the Department of Administration to recruit for the position of Management Analyst at Grade O step 8.

Click the link below to read the entire notice.

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 driverís license and ID card. Click here to get a list of the acceptable required documents you must present to receive a new REAL ID driverís license, permit, or identification card.

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 departmentís 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