Notice of Business Privilege Tax Increase effective 4/1/2018
Effective April 1, 2018, Guam Public Law 34-87, increases the Business Privilege Tax (BPT) from 4% to 5%. Due to this increase, a line item will appear in your sales receipt reflecting the BPT equivalent increase of 1%. The BPT is a tax imposed upon GTA and is an element of the purchase price.
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