P.O. Box 505833 Saipan, MP 96950 Tel:1-670-234-5000 Fax:1-670-234-5001 Cell:1-670-483-1799

All business entities whether a corporation or sole proprietor must file a quarterly business gross revenue tax (BGRT) and if the business entity has employees and are paying wages, it must file a quarterly employee's witholding tax (EWRT). All quarterly returns are due by the end of the following month after each quarter. For example, first quarter returns are due by the end of April, second quarter returns are due by the end of July, third quarter returns are due by the end of October and the fourth quarter returns are due by the end of January the following year. Employers are required to file their employees' W2s by February 28 the following year. All corporation are required to file their 1120CMs by March 15 the following year. To get more deadlines and filing requirements visit their website at www.cnmidof.net.