Electronic Filing of Monthly Returns Required

(a)Monthly business privilege tax returns filed pursuant to § 26110(b) of this Article shall be electronically filed with the Department of Revenue and Taxation. Exemptions to this Section due to extreme hardship shall be made at the discretion of the Director of the Department of Revenue and Taxation.

(b)The Department of Revenue and Taxation shall publish for three

(3)consecutive weeks in a newspaper of general circulation within Guam, notices informing the public of the date of implementation of mandatory electronic filing of monthly business privilege tax returns. Additionally, the Department shall provide other notices to adequately inform taxpayers of mandatory electronic filing of monthly returns, through dissemination of notices to each business privilege taxpayer, at the time of filing their monthly return, and by posting notices in no fewer than nineteen

(19)public places. For the purposes of this Section, notice shall be provided no later than fourteen

(14)calendar days prior to the implementation of this Section and contain the following:

(1)the date of implementation of the mandatory electronic filing of monthly business privilege tax returns;

(2)the web address for electronic filing of monthly returns; and

(3)the acceptable methods of payment and any corresponding convenience fees for payments made electronically.

(c)The Department of Revenue and Taxation shall provide computer kiosks at its main office location to allow for business privilege taxpayers to electronically file monthly returns.

(d)Effective Date. The provisions in this Section shall become effective on February 1, 2021.