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Revenue & Taxation Procurement & Supply Customs

Welcome to the CNMI Department of Finance

Upcoming Filing Due Dates*:

*Quarterly and annual filings only; within 60 days. All filings are due by 4:30PM on the due date of the respective form.

Montlhy filings are due on the last day of the month after the filing period.

For all filings, the due date will be the following business day if the regular due date falls on a holiday or a weekend. CNMI Holiday Calendar

In the interest in providing the people of the CNMI with accessible and current information, this website allows for easy access to forms, data and programs and provides the latest updates about regulations, policies and Department of Finance news.

The CNMI Department of Finance consists of three divisions


Tax News &Tips

November, 2016: OS-3105, OS-3300 Revision

The Monthly Business Gross Revenue Tax return and Bar & Hotel Tax returns have been revised and are effective starting the November filing period. The November, 2016 versions of the OS-3105 and the OS-3300 are now available online.


October, 2016: Form W-3-SS Online Filing

Anyone required to file Form W-2CM must file Form W-3SS to transmit Copy A of these forms to the Social Security Administration. For tax year 2016, all filings are now due on January 31, 2017, whether you file paper forms or electronically. For more information, please visit the Social Security Administration Business Services Online website.


January, 2015: Form 945CM available

Form 945CM, Annual NMTIT or Gaming Tax Return, for Tax Year 2014 was introduced January, 2014. This form is available in the previous year archive or for direct download at http://cnmidof.net/rev/forms/2014/945CM.pdf.


Division of Revenue and Taxation tax forms and publications are available here.

More tax tips are available here.