Title 11, Finance and Taxation

This Chapter may be cited as the Department of Revenue and Taxation Act. SOURCE: GC § 49270.

As used in this Chapter: (a) Director means the Director of Revenue and Taxation; (b) Department means the Department of Revenue and Taxation. SOURCE: GC § 49271.

The Department shall be responsible for the administration of this Chapter and the performance of the responsibilities and duties assigned by law. It shall be charged with the enforcement of the tax laws of Guam and the collection of revenue. It shall also be the government agenc…

(a) Income Tax. The Department shall be responsible under the Governor for the enforcement of the Guam Territorial Income Tax set out in §1421 of Title 48, U.S.C.A. (b) General Taxes. The Department shall be responsible for the administration and enforcement of Division 2 of this…

All references to the Department of Finance in Titles XVII, XXXVII, and XXXIX, Government Code of Guam, in this Title or Title 16 of the Guam Code Annotated, and in Title 18, Part 1, of this Code, shall mean Department of Revenue and Taxation. All reference to the Director of Fin…

(a) The Director may establish such divisions or other organizational units as he may determine to be necessary for the efficient and effective administration and operation of the Department. Each such division or organizational unit shall be subject to the supervision and direct…

There is within the Department of Revenue and Taxation the Office of the Principal Guam Territorial Income Tax Attorney. (a) The Director shall appoint the Principal Guam Territorial Income Tax Attorney who shall be a member of the unclassified service who shall serve at his plea…

As head of the Department, the Director: (a) Shall administer the Department; (b) Shall exercise and discharge the powers and duties of the Department through such divisions or other organizational units as he may establish pursuant to this Title or as otherwise provided by law; …

Upon the transfer of functions as provided in this Act, all contracts, books, records, papers, maps, plans, documents, property and pending business heretofore made, used and acquired or conducted by the Departments of Finance and Commerce in the exercise of the functions transfe…

All officers and employees of the Department of Finance and Department of Commerce engaged in performing functions herein transferred shall be transferred to the Department of Revenue and Taxation. The Director, in the interest of improved departmental management and subject to t…

This Act shall take effect upon its passage and approval but in order that there be no interruption of the administrative business of the government, I Maga′håga/Maga’låhi may, for a period not to exceed six (6) months, postpone the actual transfer of all or portion of the functi…

There is hereby created, separate and apart from other funds of the government of Guam, a reserve fund known as the ‘Tax Collection Enhancement Fund (the ‘Fund’)’. The Fund shall not be commingled with any other fund of the government of Guam. Expenditures from the Fund shall be …

The Income Tax and Processing Branch of the Department of Revenue and Taxation is authorized to charge service fees as follows: No. Description Fee COL 20240430 (a) For each page $1 (b) W-1 Duplication Fee $5 (c) Certification Notice to Taxpayer $3 (d) Form F-500 Duplication Fee …

(a) Office of the Taxpayer Advocate. The Office of the Taxpayer Advocate (hereinafter referred to as the ‘OTA’) is hereby established as an office within the Guam Department of Revenue and Taxation. (1) The OTA shall be a separate division within the Department, and may be physic…

(a) The Director of the Department of Revenue and Taxation shall establish an income tax refund assistance automated telephonic hotline, and establish reasonable security measures for the protection of taxpayer privacy in accordance with local and federal statutes and regulations…