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DFARS 229



Part 229—Taxes

TABLE OF CONTENTS

(Revised June 25, 2013)

SUBPART 229.1--GENERAL

229.101 Resolving tax problems.

229.170 Reporting of foreign taxation on U.S. assistance programs.

229.170-1 Definition.

229.170-2 Policy.

229.170-3 Reports.

229.170-4 Contract clause.

SUBPART 229.4--CONTRACT CLAUSES

229.402 Foreign contracts.

229.402-1 Foreign fixed-price contracts.

229.402-70 Additional provisions and clauses.

SUBPART 229.70--SPECIAL PROCEDURES FOR OVERSEAS CONTRACTS

SUBPART 229.1--GENERAL

(Revised March 21, 2006)

229.101 Resolving tax problems.

229.170 Reporting of foreign taxation on U.S. assistance programs.

229.170-1 Definition.

“Commodities,” as used in this section, means any materials, articles, supplies, goods, or equipment.

229.170-2 Policy.

229.170-3 Reports.

The contracting officer shall submit a report to the designated Security Assistance Office when a foreign government or entity imposes tax or customs duties on commodities acquired under contracts or subcontracts meeting the criteria of 229.170-2(b)(1). Follow the procedures at PGI 229.170-3 for submission of reports.

229.170-4 Contract clause.

Use the clause at 252.229-7011, Reporting of Foreign Taxes – U.S. Assistance Programs, in solicitations and contracts funded with U.S. assistance appropriations provided in the annual foreign operations appropriations act.

SUBPART 229.4--CONTRACT CLAUSES

(Revised December 30, 2015)

229.402 Foreign contracts.

229.402-1 Foreign fixed-price contracts.

Use the clause at 252.229-7000, Invoices Exclusive of Taxes or Duties, in solicitations and contracts when a fixed-price contract will be awarded to a foreign concern.

229.402-70 Additional provisions and clauses.

SUBPART 229.70--SPECIAL PROCEDURES FOR OVERSEAS CONTRACTS

(Revised February 7, 2005)

To obtain tax relief for overseas contracts, follow the procedures at PGI 229.70.

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