Guam

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Overview

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Identifiers

Collect two identifiers from each business customer in Guam and submit them as strings on the application body. Tax ID: Guam is an unincorporated US territory. Federal tax law applies directly (Organic Act of Guam 1950, 48 U.S.C. § 1421). Businesses use a federal Employer Identification Number (EIN) obtained from the IRS via Form SS-4. The EIN is also registered with the Guam DRT when applying for a Business License, at which point the DRT assigns a Gross Receipts Tax (GRT) Account Number printed at the top of the Business License. The GRT Account Number (1–9 digits, no fixed format confirmed) serves as the primary local tax account identifier for filing monthly GRT returns (Form GRT-1, Business Privilege Tax Return) under Title 11 GCA. The IRS EIN Confirmation Letter (CP 575 or 147C) is the primary documentary evidence of tax registration. Registration number: Assigned by the DRT General Licensing and Registration Branch upon filing formation documents (Articles of Incorporation under Title 18 GCA Chapter 2 for corporations; Articles of Organization under Title 18 GCA Chapter 15 for LLCs; Certificate of Limited Partnership for LPs; etc.). The registration number appears on the Certificate of Incorporation, Certificate of Organization, or equivalent formation document issued by the DRT. No publicly confirmed fixed-length or fixed-format sequence; issued as a numeric sequence by DRT filing staff.

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Sector regulators

Guam Department of Revenue and Taxation (DRT) — General Licensing and Registration Branch (entity formation, Business License) · Guam Department of Revenue and Taxation (DRT) — Insurance, Securities, Banking and Real Estate Branch / Commissioner of Banking and Insurance (banking, insurance, securities, money transmitter) · Banking and Insurance Board, Guam DRT (banking and insurance oversight board) · Guam Contractors License Board (CLB) · Guam Real Estate Commission (real estate brokers/salespersons) · FinCEN (federal AML/BSA oversight — Bank Secrecy Act applies to Guam financial institutions) · Federal Deposit Insurance Corporation (FDIC) · U.S. Securities and Exchange Commission (SEC)

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Legal structures

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How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

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Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.

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Collection notes

• Legal Registration: Issued by the DRT General Licensing and Registration Branch upon acceptance of the formation document filing under Title 18 GCA. For corporations: Certificate of Incorporation (Articles filed under Title 18 GCA Chapter 2; $100 fee). For LLCs: Certificate of Organization (Articles of Organization filed under Title 18 GCA Chapter 15;$250 fee). For limited partnerships: Certificate of Limited Partnership. For foreign entities: Certificate of Authority (Title 18 GCA §7101). All entities must also obtain a Guam Business License before commencing operations. Sworn Annual Reports filed annually with DRT (due July 1–September 1, $100 fee) list directors/officers and registered agent; failure to file results in dissolution or cancellation of Certificate of Authority.
• Constitutive Documents: For corporations: Articles of Incorporation filed with DRT under Title 18 GCA Chapter 2 (§28205); must include company name, purpose, registered office, registered agent, authorized shares, incorporators, and initial directors/officers. For LLCs: Articles of Organization filed under Title 18 GCA Chapter 15; must include LLC name, duration, purpose, registered office, registered agent, capital contributions, and management structure. Operating Agreement (Title 18 GCA Chapter 15) governs internal LLC operations and is standard practice though not legally required to be filed with DRT. For nonprofits: Articles of Incorporation must include name, purpose, principal office, term, and initial directors; corporate term limited to 50 years unless amended (§18-210 GCA). All articles are retained in the DRT filing record.
• Tax Registration: Guam is an unincorporated US territory; federal tax law applies. The IRS issues an EIN Confirmation Letter (CP 575 or 147C) as the primary evidence of tax registration. The Guam DRT assigns a GRT Account Number (1–9 digits, no fixed format confirmed) upon issuance of the Business License; the GRT number is printed at the top of the Business License and is used for filing monthly GRT returns (Form GRT-1, Business Privilege Tax). Businesses with gross receipts above the LECSB threshold must file monthly; smaller businesses may qualify for the Limited Exemption for Certain Small Businesses (LECSB). The Business License itself is also treated as evidence of fiscal registration under Guam law.
• Operating Permit: The Guam Business License is mandatory for all businesses operating in Guam, issued by the DRT General Licensing and Registration Branch (1240 Army Drive, Barrigada, Guam 96913). All corporations, LLCs, partnerships, joint ventures, and associations must register and obtain a Business License prior to commencing operations; sole proprietors also require a Business License. The Business License must be renewed annually (online via GuamTax.com). The license displays the GRT Account Number. For foreign entities, a Certificate of Authority must be obtained before a Business License is issued. Professional service providers (healthcare, cosmetology, contractors, attorneys, CPAs, insurance, real estate, securities, engineers, architects, surveyors) must obtain approval from their respective professional boards before DRT issues the Business License.
• Sector-Specific License: The DRT Regulatory Division — specifically the Insurance, Securities, Banking and Real Estate Branch — issues and oversees sector-specific licences in Guam. Key licences: (1) Banking licence under Title 11 GCA Division 4 — supervised by the Commissioner of Banking and Insurance (DRT); (2) Foreign Exchange / Money Transmitter Licence under Title 11 GCA Chapter 109 — required for any person transmitting money to foreign countries or domestically within the US via instrument drawn on the recipient; minimum $50,000 surety bond and$50,000 net worth; $500 application fee; issued by Commissioner of Banking and Insurance; (3) Insurance Company / Producer Licence under Title 22 GCA Chapter 15 — insurance rates must be filed at least 45 days before effective date; Guam transitioned to State Based Systems (SBS/NAIC) effective March 20, 2024; National Producer Number (NPN) serves as licence number; (4) Securities dealer/broker licence under DRT Regulatory Division; (5) Real estate broker/salesperson licence under the Real Estate Licensing Division of DRT. The Banking and Insurance Board (Commissioner as Chairman, nine Governor-appointed members) has regulatory authority over banking and insurance matters.
• Governance Records: Every Guam corporation must maintain at its principal office a list of current directors and officers with their names, addresses, and terms of office. The Sworn Annual Report filed annually with DRT (due July 1–September 1 under Title 18 GCA Chapter 4, §4304) includes contact information for directors/officers and the registered agent; these annual reports are on record with DRT but are not publicly searchable online. LLC annual reports list managers (not members). Directors must be natural persons.
• Signing Authority: No statutory prescribed form under Guam law. A board resolution on company letterhead — signed by a majority of directors and certified by the corporate secretary — is the standard instrument authorizing a named signatory to act on behalf of a Guam corporation. For LLCs, the equivalent is a Manager’s Resolution or Member’s Consent. A notarized Power of Attorney is used for external delegation. No mandatory notarization requirement for board resolutions under Guam law, but notarization is recommended for international use.
• Address: No statutory form prescribed for KYB address verification. Standard practice follows US territory norms: lease agreement (no fixed time limit) OR utility bill OR bank statement dated within 90 days of submission. Common utility providers in Guam include the Guam Power Authority (GPA) and Guam Waterworks Authority (GWA). The document must show the company’s registered or principal operating address in Guam.
• Good Standing: Issued by the DRT General Licensing and Registration Branch for corporations, LLCs, and partnerships in active standing. Confirms the entity is validly registered and that its Sworn Annual Report obligations and associated fees are current. Requested directly from DRT (1240 Army Drive, Barrigada, Guam 96913, or by mail). Entities that have failed to file their Sworn Annual Report within 60 days after the September 1 deadline are subject to a $50 late fee and risk administrative dissolution under Title 18 GCA; such entities cannot obtain a Certificate of Good Standing until all outstanding obligations are cleared. Foreign entities may present a certificate of good standing from their home jurisdiction as part of the Certificate of Authority application.

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Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

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Notes

• Guam is an unincorporated organized territory of the United States under the Organic Act of Guam 1950 (48 U.S.C. § 1421). Federal law (including the Internal Revenue Code, Bank Secrecy Act, and most US statutes) applies directly; businesses use federal EINs and are subject to federal AML/BSA requirements. There is no separate Guam-issued TIN.
• All business entity registrations (corporations, LLCs, partnerships) and the mandatory Guam Business License are filed with and issued by the Guam Department of Revenue and Taxation (DRT). The DRT is both the company registry and the tax authority; there is no separate Secretary of State or Companies Registrar.
• The Guam Business License is mandatory for all businesses and must be obtained before commencing operations. It displays the GRT Account Number used for monthly Gross Receipts Tax (Business Privilege Tax) filings (Form GRT-1). The Business License must be renewed annually via GuamTax.com or in person.
• The Sworn Annual Report is due between July 1 and September 1 each year for all corporations (domestic and foreign) and LLCs under Title 18 GCA Chapter 4, §4304. Filing fee: $100 for corporations/LLCs,$10 for nonprofits. Failure to file within 60 days of the due date triggers a $50 late fee and risk of administrative dissolution or cancellation of Certificate of Authority.
• Foreign corporations and foreign LLCs must obtain a Certificate of Authority from the DRT Director before transacting business in Guam (Title 18 GCA §7101). Required documents include a certified copy of the home-jurisdiction articles of incorporation and a certificate of good standing from the home jurisdiction. Foreign LLPs must register with DRT within 30 days of commencing business.
• The DRT Regulatory Division issued all Guam insurance entities new Company Numbers effective March 18, 2024. Insurance licensing (individual and entity) migrated to State Based Systems (SBS/NAIC) effective March 20, 2024; National Producer Numbers (NPNs) serve as the licence number for individual insurance producers.
• The Foreign Exchange / Money Transmitter Licence (Title 11 GCA Chapter 109) is issued by the Commissioner of Banking and Insurance within DRT. Any person transmitting money to foreign countries or within the US via instruments drawn on the transmitting party must obtain this licence; minimum $50,000 surety bond and$50,000 net worth; $500 application fee.
• FinCEN CTA domestic-entity exemption (effective March 26, 2025, 90 FR 13688) removed BOI reporting requirements for all US-territory-formed entities including Guam entities. Guam qualifies as a ‘State’ under 31 U.S.C. § 5336. Shareholder and member information is therefore not available from any public Guam registry; internal records must be requested from the entity directly.
• Guam’s corporate term for nonprofit corporations is limited to 50 years unless amended (GCA §18-210). This is an operational gotcha for long-lived nonprofits that must track and renew their corporate existence.