Bob introduced
Bill 353, which if enacted into law will create the Office of the
Guam Territorial Income Tax Attorney within the Department of Revenue
and Taxation.
The Guam Territorial Income Tax Attorney’s duties will include:
- Assisting the Director of Revenue and Taxation and the Governor
in administering and enforcing the Guam Territorial Income Tax;
- Representing the Governor in all civil actions arising from
or pertaining to the Guam Territorial Income Tax;
- Appearing on behalf of the Director in a criminal action in
which the Department seeks restitution of funds or payment of
overdue taxes;
- Representing the Director of Revenue and Taxation in court
and administrative proceedings in legal matters in which the Department
is interested, except for criminal prosecutions; and
- Protecting the rights and property of the government of Guam
in matters under the Director’s purview.
Revenues from issuing passports may be used to fund the Office
of the Guam Territorial Income Tax Attorney.
The Principal Guam Territorial Income Tax Attorney also will assist
and represent the Director of Revenue and Taxation regarding all
legal matters in which the Department is interested, including tax,
regulatory, licensing issues and personnel matters and all other
legal matters within the Director’s purview.
There exists a need for a lawyer in the department since the Attorney
General of Guam transferred 111 cases to the Director of Revenue
and Taxation including territorial tax issues and also Guam Territorial
Income Tax, Regulatory, Liquid Fuel Tax, Division of Motor Vehicle,
Gross Receipts, Gross Receipts/GEDA Rebate, Gross Receipts/Sunshine
Request, and Real Property Tax matters.
The District Court of Guam in Julie Babauta Santos, et al. v. Felix
A Camacho, et al., Civil Case No. 04-00006, stated, “ …
the Governor has authority over the enforcement of tax matters,
and thus, may dictate the litigation strategy of this matter.”
Bill 353 allows the Governor, through his representative (in this
case, the Director of Revenue and Taxation’s attorney), to
have the authority of enforcement of tax matters.
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