What is one of the critical functions of the Guam Tax Commission?

The Guam Tax Commission plays a crucial role in overseeing tax-related matters within the territory. One of its critical functions is ensuring compliance with tax obligations, which includes monitoring and enforcing tax laws, collecting revenues, and providing guidance to taxpayers regarding their responsibilities. This function is vital for maintaining the fiscal health of the territory, as tax revenue is essential for funding public services and infrastructure.

In contrast to the other functions listed, the Guam Tax Commission does not handle public health management, enforce environmental laws, or administer zoning regulations. Each of these responsibilities falls under different governmental bodies and agencies specifically tasked with those areas. Public health management is typically handled by health departments, environmental protection laws are enforced by environmental agencies, and zoning laws are overseen by local government planning departments. Thus, ensuring compliance with tax obligations is the distinct and central function of the Guam Tax Commission.