Abatement of Tax

When the return for the abated tax is accompanied by a corresponding certificate of compliance for the previous year or part thereof then the actual payment of the tax in question to the government of Guam shall not be required, and upon review of the tax return, the Tax Commissioner of Guam shall, within one hundred twenty

(120)days from receipt of said tax return, furnish the taxpayer a certification confirming the nature and amount of the tax abated.