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

18 GCA § 28108: Certificate of Existence.

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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) Anyone may apply to the Director of Revenue & Taxation to furnish a certificate of existence for a domestic corporation or a certificate of authorization for a foreign corporation.

(b) A certificate of existence or authorization sets forth:

(1) the domestic corporation’s corporate name or the foreign corporation’s corporate name;

(2) that:

(A) the domestic corporation is duly incorporated under the laws of Guam, the date of its incorporation, and the period of its duration if less than perpetual; or

(B) that the foreign corporation is authorized to transact business in Guam;

(3) that articles of dissolution have not been filed; and

(4) other facts of record in the office of the Director of Revenue & Taxation that may be requested by the applicant.

(c) Subject to any qualification stated in the certificate, a certificate of existence or authorization issued by the Director of Revenue & Taxation may be relied upon as conclusive evidence that the domestic or foreign corporation is in existence or is authorized to transact business in Guam.

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

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