Northern Mariana Islands
MPThe Northern Mariana Islands are a U.S. commonwealth with their own tax system, administered by the Division of Revenue and Taxation, in which businesses file a monthly Business Gross Revenue Tax return; no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Business Gross Revenue Tax (BGRT) returns
Monthly returns under Chapter 3 (Gross Revenue Tax) of Title 4 of the Commonwealth Code, filed with the Secretary of Finance through the Division of Revenue and Taxation. They are tax returns, not invoices, and have no link to Peppol.
Monthly return with the information the Secretary prescribes · Official source: CNMI Law Revision Commission · 4 CMC § 1307, Returns and Payment of Tax on Gross Revenue
Wide Area WorkFlow (WAWF)
The U.S. Department of Defense's system for electronic payment requests and receiving reports. It applies through DoD contracts, not through Commonwealth law.
WAWF; facsimile, email and scanned documents are not accepted as electronic form · Official source: Acquisition.gov · DFARS 232.7002 Policy (electronic submission of payment requests)
The Commonwealth sets its own business taxes. The main one is the gross revenue tax, filed and paid monthly with the Division of Revenue and Taxation. The law sets returns and payment, not the form of invoices.
For federal contracts, follow the payment clause in the contract. DoD's clause points to WAWF, and the FAR counts the Northern Mariana Islands as an outlying area. There is no Peppol Authority for the islands.
Legal guide
Applicable law
U.S. commonwealth with its own tax systemIRS Publication 570 states that the CNMI has its own tax system, based partly on the same tax laws and tax rates that apply in the United States and also including local taxes, and that bona fide residents generally file their income tax return with the CNMI Division of Revenue and Taxation.
Official source: IRS · Publication 570, Tax Guide for Individuals With Income From U.S. TerritoriesGross revenue tax
In force4 CMC § 1301 imposes a yearly tax on a person's total gross revenue. There is no tax up to $5,000; above that, the rate rises in bands from 1.5% of the whole amount for $5,001 to $50,000 to 5% for $750,001 and over. A person with several businesses pays on their combined gross revenue.
Official source: CNMI Law Revision Commission · 4 CMC § 1301, Tax on Gross RevenueGross revenue tax returns
MonthlyEvery person subject to the tax, and every person doing business in a Commonwealth Economic Incentive District, files a return and pays monthly, by the last day of the month after each month, based on the previous month's gross revenue.
Official source: CNMI Law Revision Commission · 4 CMC § 1307, Returns and Payment of Tax on Gross RevenueB2G · U.S. Department of Defense contracts
Electronic payment requests through WAWFDFARS 232.7002 requires payment requests and receiving reports on DoD contracts in electronic form through WAWF. Its exceptions cover classified work, places without internet connectivity, cases where DoD cannot receive electronically, written temporary alternatives and purchase-card payments; none is based on the territory where work is done.
Official source: Acquisition.gov · DFARS 232.7002 Policy (electronic submission of payment requests)B2B · business invoices
No e-invoicing obligation found in the sources reviewedThe gross revenue tax chapter of the Commonwealth Code and the Division of Revenue and Taxation's page set no invoice format or e-invoicing requirement.
Official source: CNMI Department of Finance · Division of Revenue and Taxation
Timeline
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Return and payment rule amended
Public Law 24-05 amended 4 CMC § 1307, the section that sets monthly gross revenue tax returns and payments.
Official source: CNMI Law Revision Commission · 4 CMC § 1307, Returns and Payment of Tax on Gross Revenue
Peppol in Northern Mariana Islands
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.