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The Income Tax and Processing Branch of the Department of Revenue and Taxation is authorized to charge service fees as follows:

No. Description Fee (a) For each page $1 (b) W-1 Duplication Fee $5 (c) Certification Notice to Taxpayer $3 (d) Form F-500 Duplication Fee $3 (e) SWICA $5
SOURCE: P.L. 29-002:V:I:1 (May 18, 2007).

2017 NOTE: Subitem/subsection designations altered pursuant to the authority of 1 Guam Code Ann. § 1606.