CNMI Department of Finance - Revenue & Taxation
Download Forms, Instructions & Publications
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.
September, 2014 monthly BGR Form (os-3105) Revison
Form OS-3105 for Tax Year 2014 has been changed effective September, 2014. Tax payers filing form OS-3105 for any month within Tax Year 2014 must use the September, 2014 form.
Taxpayers filing for December, 2013 must use the 2013 form.
PL 18-65 Amnesty Information
- Request For Waiver Of Penalty And Interest Form - Revenue & Taxation
- Request For Waiver Of Penalty And Interest Form - Customs
The Division of Revenue and Taxation, Department of Finance announces that Governor Eloy S. Inos signed into law a new amnesty program pursuant to Public Law 18-65
Under the amnesty program, taxpayers may request for the waiver of penalty and interest imposed on late-filed returns, under-reported income, and delinquent tax liabilities. A special return and a request for waiver form must be filed to participate in the program.
Unless you are not eligible to participate in the amnesty program, you are encouraged to take advantage of the penalty and interest relief afforded under Public Law 18-65. To avoid the inconvenience of last minute filing you are urged to visit the Division of Revenue and Taxation and file early.
The following are illustrations of some question and answer (Q&A) that can assist you in understanding the amnesty program under Public Law 18-65:
Q1 – Who is not eligible to participate in the program?
A – The tax amnesty program is restricted to people who have not previously "received tax amnesty." A taxpayer who participated in previous tax amnesty programs is considered to have “received amnesty” if a taxpayer applied for and completed all terms associated with the previous tax amnesty. In this case, a taxpayer is not eligible to participate again in this new amnesty program. To know more about eligibility, please visit the Division of Revenue and Taxation.
Q2 – What taxes are covered under the amnesty program?
A – Taxes and fees covered under the program are:
- Wage and Salary and Earnings Tax,
- Business Gross Revenue Tax,
- Room, Bar and Jackpot Taxes,
- Excise Tax, and
- Income Tax pursuant to the NMTIT
- Business License
Q3 - If a taxpayer hasn’t filed a return what are the penalties that can be waived?
A- There are two penalties that apply on unfiled or late-filed returns:
- Penalty for failure to file return. Late-filed return is subject to a penalty of 5 percent per month based on the unpaid tax amount on the return. The maximum penalty is 25 percent. If a return is filed within the amnesty period, the late-filed penalty will be waived.
- Penalty for failure to pay tax. Non-payment of tax is subject to a penalty of ½ of a percent per month based on the unpaid tax amount on the return. If the taxpayer files a return within the amnesty period, the non-payment penalty will be waived. However, the taxpayer will be required to pay the tax or make arrangement for the payment of the tax through installment payment.
Forms for 2013/2014:
- Magnetic Filing
- OS-3710 & W-2
- W-2 Citizenship, NAICS and SOC Code Instructions
- Guidelines for Withholding of Taxes from Employees Wages and Salary
For forms not listed above, instructions specific to the CNMI are included in the provided form. For general form instructions, please visit the IRS website.
- Business License Application
- Worker's Compensation Commission Application for Clearance
- Worker's Compensation Commission Public Notice