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Property (2) consider returning the previously transferred personnel to the Collectionīranch and (3) develop and implement a written plan and assign a program coordinator and Methods to collect delinquent gross receipts taxes, including seizures and sales of taxpayer To correct these deficiencies, we recommended that the Governor of Guam require theĭirector of the Department of Revenue and Taxation to (1) use all available enforcement Sources on Guam, we identified 47 nonfilers who may have owed the Government of GuamĪt least $972,486 in gross receipts taxes and related penalties and interest. In addition, based on our limited testing of taxpayer information Of $724,149 and risks losing additional taxes of at least $1.3 million if timely enforcementĪctions are not taken.
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As a result, the Government of Guam lost gross receipts taxes Provide a method for comparing income reported on income tax returns with income shown Other divisions, which prevented the Collection Branch from initiating timely enforcementĪctions to collect delinquent gross receipts taxes (2) had not developed written proceduresįor conducting an effective nonfiler identification program (3) had not assigned a programĬoordinator and personnel to conduct nonfiler identification programs and (4) had notĮntered income tax information into the Department's automated income tax system to TheseĬonditions occurred because the Department (1) had transferred Collection Branch personnel to Identify businesses (taxpayers) that had not filed gross receipts tax returns. Gross receipts taxes were collected and did not use available sources of information to We found that the Department of Revenue and Taxation did not ensure that all delinquent The gross receipts taxes applicable under Guam laws and regulations. The review was to determine whether the Government of Guam effectively assessed and collected 98-I-570)Īttached for your information is a copy of the subject final audit report. SUBJECT SUMMARY: Final Audit Report for Your Information - "Assessment andĬollection of Gross Receipt Taxes, Department of Revenue and Some tables may be included, but may not resemble those in the printed version.Ī printed copy of this report may be obtained by referring to the PDFįile or by calling the Office of Inspector General, Division ofĪcquisition and Management Operations at (202) 208-4599.ĪSSESSMENT AND COLLECTION OF GROSS RECEIPTS TAXES, No attempt has been made to display graphic images or illustrations. This file contains an ASCII representation of an OIG report. Taxes, Department of Revenue and Taxation, Government of Title: Audit Report on Assessment and Collection of Gross Receipts Audit Report on Assessment and Collection of Gross Receipts Taxes, Department of Revenue and Taxation, Government of Guam