Guam § 17204 - Filing Requirements.

§ 17204. Filing Requirements.

(a) To be filed by the Director of Revenue and Taxation pursuant to this Act, a record must be received

by the Director, comply with this Act, and satisfy the following:

(1) The filing of the record must be required or permitted by this Act.

(2) The record must be physically delivered in written form unless and to the extent the Director

permits electronic delivery of records.

(3) The words in the record must be in English, and numbers must be in Arabic or Roman

numerals, but the name of an entity need not be in English if written in English letters or Arabic or

Roman numerals.

(4) The record must be signed by a person authorized or required under this Act to sign the record.

(5) The record must state the name and capacity, if any, of each individual who signed it, either

on behalf of the individual or the person authorized or required to sign the record, but need not contain

a seal, attestation, acknowledgment, or verification.

(b) If any law other than this Act prohibits the disclosure by the Director of information contained in

a record delivered to the Director for filing, the Director shall file the record if the record otherwise complies

with this Act but may redact the information.

(c) When a record is delivered to the Director for filing, any fee required under this Act and any fee,

tax, interest, or penalty required to be paid under this Act or law other than this Act must be paid in a manner

permitted by the Director or by that law.

(d) The Director may require that a record delivered in written form be accompanied by an identical

or confirmed copy.

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(e) The Director may provide forms for entity filings required or permitted to be made by this Act, but,

except as otherwise provided in Subsection (f) of this Section, their use is not required.

(f) The Director may require that a cover sheet for a filing be on a form prescribed by the Director.