CNMI Department of Finance
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Revenue & Taxation Procurement & Supply Customs

Welcome to the CNMI Department of Finance

Upcoming Filing Due Dates*:

There are no quarterly or annual filings due within the next 60 days

*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

Our offices provide financial management services and other related activities to the Commonwealth.  In the interest of better service to the people of the CNMI, this website allows for easy access to forms, data, and programs with the latest updates on regulations, policies, and news. 

The Department of Finance is comprised of seven divisions in order to execute our duties and responsibilities:


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.