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us-gu · Through P.L. 38-133 (June 4, 2026)

18 GCA § 28105: Filing, Service, and Copying Fees.

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Where this section sits in the code
  1. Title 18: Business Structure and Function
  2. Division 1 - Business Structure
  3. Part 5 - Guam Business Corporation Act
  4. Chapter 28: Guam Business Corporation Act
  5. ARTICLE 1: GENERAL PROVISIONS

(a) The Director of Revenue & Taxation shall collect the following fees when the documents described in this subsection are delivered to him for filing:

Document

(1) Articles of incorporation $100.00

(2) Application for reserved name $ 25.00

(3) Application for registered name or renewal of

registered name

$ 25.00

(4) Corporation’s statement of registered Agent or

of change of registered agent

No Fee

(5) Agent’s statement of resignation No Fee

(6) Amended articles of incorporation $ 25.00

(7) Articles of merger or share exchange $100.00

(8) Articles of dissolution $ 25.00

(9) Articles of revocation of dissolution $100.00

(10) Certificate of judicial dissolution No Fee

(11) Application of a foreign corporation for

certificate of authority

$100.00

(12) Application of a foreign corporation for

amended certificate of authority

$ 25.00

(13) Application for certificate of withdrawal of

foreign corporation

$ 25.00

(14) Amended articles of incorporation of foreign

or domestic corporation

$ 50.00

(15) Annual report of foreign or domestic

corporation

$100.00

(16) Late fee for annual report of foreign or

domestic corporation

$ 50.00

(17) Application for certificate of existence or

authorization

$ 25.00

(b) The Director of Revenue & Taxation shall collect a fee of $50.00 each time process is served on the Director under this Act. The party to a proceeding causing service of process is entitled to recover this fee as costs if he prevails in the proceeding.

(c) Authorization to Establish and Collect Fees. The Director of the Department of Revenue and Taxation is authorized to establish and collect fees for any document required or permitted to be filed in accordance with this Act for which the fee has not been specifically established in accordance with the Administrative Adjudication law; provided, that no fee shall be in excess of Fifty Dollars ($50.00) and only temporarily until the Administrative Adjudication Law process shall have become effective relative to fees in this Section.

Collected 2026-09-27T03:55:38Z. Source file · JSON

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