Due to Super Typhoon Sinlaku, the following forms’ deadline have been extended by the Division of Revenue and Taxation.

• For March 2026 Form OS-3105 Business Gross Revenue Tax Monthly Return
  • Deadline extended to May 29, 2026
• For March 2026 Form 3500CT Monthly Qualified Construction and Saipan Senatorial Construction Tax Return
  • Deadline extended to May 29, 2026
• For March 2026 Form 3105C Monthly Marijuana Retailer Surtax and Cannabis Excise Tax Return
  • Deadline extended to May 29, 2026
• For March 2026 Hotel and Bar Tax Return (OS-3300) deadline April 20, 2026
  • Deadline extended to May 29, 2026
• For OS-3705 Employer’s Quarterly Withholding Tax Return
  • Deadline extended to May 29, 2026