The Guam Sworn Annual Report

Information about the filing of your sworn annual report on Guam

According to Title 18, entitled “Business Structure and Function,” of Chapter 4, Article 3, §4304 of Guam Code (“Annual Report of Domestic and Foreign Corporations”), it is stated that each domestic and foreign corporation authorized to transact business on Guam shall file a Sworn Annual Report to the Director of the Department of Revenue and Taxation. This report must state the following:

  • The name of the corporation
  • The date of incorporation
  • The corporation is required by law to have a registered agent and registered office on Guam, so include the street address of its registered office of the corporation on Guam, and the name of its registered agent on Guam at that address.
  • The address of the principal office
  • The names and business addresses of the corporation’s directors and principal officers
  • A brief statement of the character of the business transacted by the corporation on Guam
  • The aggregate number of shares that the corporation is authorized to issue, itemized by class, par value of shares, shares without par value, and series, if any within each class
  • If the corporation has less than fifteen shareholder, for each shareholder state the name, citizenship, and the number and class of series of shares held

The information in the annual report must be as current as the date the annual report is filed on behalf of the corporation. The first annual report needs to be delivered to Director of the Department of Revenue and Taxation between July 1 and September 1 of the year following the calendar year in which the corporation was incorporated, unless another date is specified by the director. Subsequent annual reports will be delivered to the Director of the Department of Revenue and Taxation between July 1 and September 1 of every year. If your corporation fails to properly file its annual report within sixty days after the due date, there will be a $50 late fee which will be paid in addition to the regular $100 annual report fee (a nonprofit annual report only costs $10 to file), if the report is received by the Director of the Department of Revenue and Taxation prior to revocation, and the corporation shall be subject to dissolution or cancellation of its certificate of authority to transact business.

When is my sworn annual report due?

It’s due between July 1 and September 1 of the year following the calendar year in which the corporation was incorporated, unless another date is specified by the director. Subsequent annual reports will be delivered to the Director of the Department of Revenue and Taxation between July 1 and September 1 of every year.

Who do I file my sworn annual report with?

It should be filed with the Director of the Department of Revenue and Taxation.

How much does it cost to file the Guam sworn annual report?

It costs $100 but if late, there is a $50 late fee. If you are a nonprofit, the annual report costs $10 to file.

What happens if I don’t file my sworn annual report?

If your corporation fails to properly file its annual report within sixty days after the due date, there will be a $50 late fee which will be paid in addition to the regular $100 annual report fee (a nonprofit annual report only costs $10 to file), if the report is received by the Director of the Department of Revenue and Taxation prior to revocation, and the corporation shall be subject to dissolution or cancellation of its certificate of authority to transact business.

How do I contact the Department of Revenue and Taxation?

Their mailing address is:
Dept. of Revenue & Taxation
Income Tax Assistance and Processing Branch
P.O. Box 23607
GMF, Guam 96921

The physical address of the department is:
1240 Route 16
Barrigada, Guam 96913