Sen. Christopher M. Dueñas introduced a new legislative measure aimed at transactional transparency.
Dueñas introduced Bill 59-38, titled the “Business Privilege Tax Transparency Act of 2025”, which would require businesses to itemize BPT on transactional documents including items like receipts and invoices.
According to legislative findings, BPT is a considerable source of Gov. Guam revenue, but “is largely invisible to consumers at the point of sale.”
Dueñas told the Journal that the bill would define how much of the cost of items will be remitted to the government.
For business owners, Dueñas said that businesses would benefit from an additional audit trail to ensure proper remittance of BPT.
“Most Point of Sale systems already have the ability to add a tax line item to the receipt. When businesses file their BPT monthly, they can simply query their POS to run a subtotal for that line item and report and pay that amount. It would cost little to [nothing for the business owners],” he said.
Bill 59-38 will have a six month implementation period if passed to allow businesses to make necessary changes on the point-of-sale systems. mbj