Authority. — Guam Code § 11107

§ 11107. Authority.

Government of Guam agencies and departments, including autonomous

entities, shall make available to the Commission in a timely manner such

data and technical support as is necessary for it to perform its duties as

provided in this Chapter. The Commission shall be authorized to:

(a) receive and compile the records and work products of

previous tax commissions from agencies and instrumentalities of the

government of Guam, to include the tax commissions formed under

Executive Orders 1986-09, 1987-06, and 2003-04; and Public Laws 20-

181, 22-74, and 27-56;

(b) request and receive reports from the Department of Revenue

and Taxation relating to the application of provisions of Guam’s tax

law, to include the tax laws under Title 11 of the Guam Code

Annotated, and the Guam Territorial Income Tax administered under

Title 48 U.S.C. §1421i, including the use of tax exemptions, tax

deductions, and tax credits by Guam taxpayers;

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(c) receive copies of and review such documents as exist in the

government of Guam relating to de-linking from the U.S. Internal

Revenue Code under §1271 of Public Law 99-514;

(d) communicate with the U.S. federal government regarding

Guam’s tax system, relevant domestic and international tax laws, tax

treaties, and tax agreements which may bear upon the present and

future relationship between the United States and Guam relative to

taxes, and propose modifications of such tax laws, tax treaties, and tax

agreements which may benefit Guam’s economy and/or government;

(e) communicate with the U.S. Department of Treasury with

regard to the issue of de-linking from the U.S. Internal Revenue Code

under §1271 of Public Law 99-514, to ascertain the procedure and

guidelines that should be followed for such a policy change and the

impacts to local and federal tax authority from such a policy change;

(f) request and receive estimates from the Department of

Revenue and Taxation and/or the Bureau of Budget and Management

Research of the fiscal impact of potential changes to Guam’s tax

structure and policies;

(g) examine any document, report or data, including programs

and data files, held by any agency or instrumentality of the government

of Guam, which agencies are required to cooperate with the

Commission and its employees in any such examination, except as

provided by United States and Guam law regarding the confidentiality

of specific tax return information;

(h) to issue subpoenas, to compel attendance of witnesses and the

production of electronic and/or physical books, records, papers,

accounts, reports, and documents, as necessary to achieve the mandates

of the Commission, which shall be provided in such a manner as to

ensure the confidentiality of specific tax return information as protected

by United States and Guam law;

(i) administer oaths relative to testimony and documents

provided to the Commission;

(j) meet from time to time, as determined by the Chairperson, to

execute its duties; and

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(k) solicit information and advice from various sources on the

present tax structure and recommended changes, which may include

local and national non-governmental organizations, and agencies of the

government of Guam.