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Jun 10, 2025 · Members of the business community packed the Guam Congress Building on June 9 for the public hearing of Bill 11-38, a measure to lower the Guam business privilege tax rate …
(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 …
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 …
11 GCA FINANCE & TAXATION CH. 26 BUSINESS PRIVILEGE TAX LAW CHAPTER 26 BUSINESS PRIVILEGE TAX LAW NOTE: Pursuant to P.L. 29-002:VI:28 (May 18, 2007), …
CHAPTER 26 BUSINESS PRIVILEGE TAX LAW NOTE: Effective July 17, 2007, reference to Gross Receipts Tax (GRT), amended to Business Privilege Tax (BPT), pursuant to P.L. 29 …
Aug 15, 2019 · Business Privilege Tax Branch Responsible for the administration and enforcement of the Business Privilege Tax Law as contained in Chapter 26 of Title 11 of the Guam Code …
11 GCA FINANCE & TAXATION CH. 26 BUSINESS PRIVILEGE TAX LAW (g) Gross Income or Gross Proceeds of Sale shall mean the total receipts, cash or accrued, ofthe taxpayer received …
Buenas yan Hafa Adai! Guam’s local tax laws under Title 11 of the Guam Code Annotated (Chapter 22 Annual Excise and Admissions Taxes; Chapter 26 Business Privilege Tax Law; …
Provided, that a manufacturer or producer engaging in the business of selling his manufactured products at retail in Guam shall be required to make returns of the gross proceeds of such …
Feb 27, 2013 · Department of Revenue and Taxation Local Tax Law Changes 27th through 31st Guam Legislature (as of February 27, 2013) 31st Guam Legislature
Sep 23, 2014 · The Business Privilege Tax (BPT), which applies to all persons or contractors on Guam as well contractors not located on the island but who conduct business on the island, …
The Business Privilege Tax laws provide for certain exemptions for purposes of computing the taxable amount of income for Gross Receipts Taxes purposes. For more information on …
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