Department of Revenue and Taxation Operations
The Department of Revenue and Taxation (DRT) will remain closed until March 30th relative to the Governor’s Executive Order No. 2020-04. In the interest of health and safety, DRT highly recommends that, to the extent available, all payments be made online and all forms be filed online. DRT has made the following accommodations and/or extended the following services:
- BOARD MEETINGS - All board meetings scheduled for March 16 - March 31, 2020 will be postponed. The boards impacted are as follows: the ABC Board, the Banking & Insurance Board, the Cannabis Control Board, and the Real Estate Commission. Updated meeting dates will be announced once available.
- MEETINGS WITH DRT PERSONNEL - All meetings with DRT during the period of March 16 - March 30, 2020 will have to be rescheduled when regular office hours resume.
- GRT PAYMENTS FOR THE MONTH OF FEBRUARY (DUE MARCH 20, 2020)
- GRT payments may either be paid online or at the Treasurer of Guam (TOG) cashier located at the ITC Building.
- 2019 INDIVIDUAL AND CORPORATE TAX RETURNS
- DEADLINE - The deadline for filing and for paying any individual or corporate taxes due is April 15, 2020. Treasury Secretary Steven Mnuchin announced on Tuesday that taxpayers who owe taxes can defer their payment for 90 days, interest and penalty free up to $1 million. ALL RETURNS MUST STILL BE FILED BY THEIR ORIGINAL DUE DATE. The actual guidance regarding this has yet to be released. DRT is monitoring this closely and will issue guidance once information is available.
- ONLINE FILING - 2019 Forms 1040 which meet certain, specific criteria may be filed online.
- EXTENSIONS –
- WITH NO PAYMENT –
- Individual taxpayers may file online at myguamtax.com, the Form 4868, Application for Automatic Extension of Time to File Guam Individual Income Tax Return.
- DRT Drop Box
- WITH PAYMENT –
- May be made at TOG cashiers
- May be mailed in (recommended that mail be certified with return receipt) to the Treasurer of Guam
- WITH NO PAYMENT –
- 2019 PARTNERSHIP AND S CORPORATION RETURNS
- DEADLINE - March 16, 2020 was the deadline for partnership and corporate returns. Any returns not filed by the due date should be filed by March 19, 2020 either via:
- DRT Drop Box
- Mail (recommend certified with return receipt)
- DEADLINE - March 16, 2020 was the deadline for partnership and corporate returns. Any returns not filed by the due date should be filed by March 19, 2020 either via:
- MARCH 16, 2020 WITHHOLDING TAX PAYMENTS
- Payments not made on March 16, 2020 due to the emergency declaration must be paid by March 19, 2020 at the TOG cashier at the ITC Building.
- Taxpayers who normally pay through their financial institution should continue to do so.
- REAL PROPERTY TAXES
- DEADLINE FOR APPLICATION FOR REAL PROPERTY TAX EXEMPTIONS FOR 2020 RPT
- The deadline for the application for real property tax exemptions has been moved to March 31, 2020. The original due date was March 15, 2020.
- The following are the exemptions for which this applies:
- Home Exemption
- Senior Citizen/Disability Credit
- Bona Fide Farmer’s Exemption
- Gold Star Veteran’s Exemption
- DEADLINE FOR PAYMENT OF SECOND INSTALLMENT OF 2019 RPT DUE APRIL 20, 2020
- DRT recommends that payments for real property taxes be made online.
- DEADLINE FOR APPLICATION FOR REAL PROPERTY TAX EXEMPTIONS FOR 2020 RPT
- MOTOR VEHICLE REGISTRATION
- RENEWALS
- REGISTRATIONS EXPIRING IN MARCH 2020 –
- Any vehicle registrations which expire in March 2020 will be extended through April 30, 2020. Late fees will be waived for the period as long as renewal is done by April 30, 2020
- Registration can be done online for current and expired registrations.
- REGISTRATIONS EXPIRING IN MARCH 2020 –
- REGISTRATIONS WHICH EXPIRED PRIOR TO MARCH 2020
- For any vehicle registrations which expired prior to March 2020, late fees will apply.
- Registration can be done online for current and expired registrations.
- For any vehicle registrations which expired prior to March 2020, late fees will apply.
- RENEWALS
- DRIVER'S LICENSE
- ONLINE APPOINTMENTS
- All online appointments for the period March 16 through March 30 will be accommodated at the Hagatna Satellite office beginning April
- EXPIRED DRIVER'S LICENSES
- For driver's licenses which expire from March 16 through March 30, all late fees will be waived.
- For driver's licenses which expired prior to March 16, late fees for the period from March 16 - March 30 will be waived. Any other late fees will apply.
- NEW DRIVER'S LICENSES
- Processing for new driver’s licenses will resume when the DRT office opens for normal operations.
- ONLINE APPOINTMENTS
- BUSINESS LICENSES
- BUSINESS LICENSES EXPIRING IN MARCH 2020 –
- Any business license expiring in March 2020 will be extended through April 30, 2020. Penalties will be waived for the period March 16 - March 30, 2020 as long as renewal is done by April 30, 2020.
- Business licenses which do not require clearance may be renewed online. DRT highly recommends that renewals be done online.
- Business licenses which require clearance will have to be renewed at either the Business License and Permit Center or at DRT's Barrigada location once regular office hours resume.
- BUSINESS LICENSES WHICH EXPIRED PRIOR TO MARCH 2020 –
- Will be considered valid for the period of March 16, 2020 through April 30, 2020. Penalties will be charged.
- NEW BUSINESS LICENSES –
- DRT will be able to issue new business licenses when regular office operations resume.
- BUSINESS LICENSES EXPIRING IN MARCH 2020 –
- PASSPORT SERVICES
- Passport services will not be available until regular office operations resume.
It is important to note that this information is subject to change and is only applicable for the periods indicated.
Stay Up to Date with Reputable Sources
It is important to note that the situation can change quickly. The community is reminded to only share official notices and visit the following links for the most up-to-date information:
- CDC website: https://www.cdc.gov/coronavirus/2019-ncov/index.html
- DPHSS website: http://dphss.guam.gov/2019-novel-coronavirus-2019-n-cov/
- GHS/OCD website: https://ghs.guam.gov/coronavirus-covid-19