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Defense Federal Acquisition Regulation Supplement

{Part 229}--Taxes

TABLE OF CONTENTS

SUBPART 229.1--GENERAL.

229.101 Resolving tax problems.

1991 EDITION

Defense Federal Acquisition Regulation Supplement

Part 229--Taxes

PART 229 TAXES

SUBPART 229.1--GENERAL

{229.101} Resolving tax problems.

(a)Within DoD, the agency-designated legal counsels are the defense agency General Counsels, the General Counsels of the Navy and Air Force, and for the Army, the Chief, Contract Law Division, Office of the Judge Advocate General.

(c)The contracting officer may direct the contractor to litigate the applicability of a particular tax if--

(i)The contract is either a cost reimbursement type or a fixed price type with a tax escalation clause; and

(ii)The direction is coordinated with the agency-designated legal counsel through the DoD Tax Policy and Advisory Group.

(d)(i)Review DoDD 5100.64, Department of Defense Foreign Tax Relief Program, before contracting with a foreign source. Refer questions on implementation of the program to the Commanding Officers in Table 29-1, Designated Commanding Officers, which have been designated under subsection E.7 of DoDD 5100.64 to serve as--

(A)Single point of contact for U.S. contracting offices for investigation and resolution of specific foreign tax relief matters; and

(B)Liaison with responsible diplomatic mission and local foreign tax authorities.

(ii)Refer foreign tax relief questions which have not been resolved by the designated Commanding Officer to the agency-designated legal counsel.

(iii)When an acquisition is for a contract to be performed in a country or area listed in Table 29-1, Designated Commanding Officers--

(A)Obtain from the designated Commanding Officer detailed information concerning the taxes and duties from which the Government of the United States is exempt, and

(B) Provide the information to prospective offerors.

(C)Do not provide prospective offerors any other information about foreign taxes or duties.

(D)Issue tax exemption certificates, as appropriate, to assist the contractor in obtaining relief from foreign taxes and duties which were excluded from the contract price.

(E)Seek advice and assistance from the designated Commanding Officer and, if necessary, the agency-designated legal counsel if the contractor notifies the contracting officer that it has been assessed a tax or duty by a foreign government which could increase the contract price.

1991 EDITION 229.1-1

Defense Federal Acquisition Regulation Supplement

Part 229--Taxes

TABLE 29-1, DESIGNATED COMMANDING OFFICERS

Country or Area Designated Commanding Officer

Australia Commander in Chief, Pacific Representative, Australia

Azores Commander, U.S. Forces, Azores

Bahrain Commander in Chief, U.S. Naval Forces, Europe

Belgium Commander in Chief, U.S. Army, Europe

Bermuda Commanding Officer, U.S. Naval Air Station, Bermuda

Canada Commander, Space Command

Caribbean Islands

(including Bahamas) Commander, Antilles Defense Command

Denmark Commander in Chief, U.S. Air Forces, Europe

Ethiopia Commander in Chief, U.S. Army, Europe

France Commander in Chief, U.S. Army, Europe

Germany Commander in Chief, U.S. Army, Europe

Greece Commander in Chief, U.S. Air Forces, Europe

Greenland Commander, Space Command

Iceland Commander, Iceland Defense Force

Iran Commander in Chief, U.S. Army, Europe

Italy Commander in Chief, U.S. Naval Forces, Europe

Japan Commander, U.S. Forces, Japan

Korea Commander, U.S. Forces, Korea

Luxembourg Commander in Chief, U.S. Army, Europe

Morocco Commander in Chief, U.S. Naval Forces, Europe

Netherlands Commander in Chief, U.S. Air Forces, Europe

New Zealand Commander, U.S. Naval Support Forces, Antarctica

Norway Commander in Chief, U.S. Air Forces, Europe

Philippines Commander in Chief, Pacific Representative, Philippines

Portugal Commander in Chief, U.S. Naval Forces, Europe

Spain Commander in Chief, U.S. Air Forces, Europe

Taiwan Commander, U.S. Military Assistance Command, Thailand

Turkey Commander in Chief, U.S. Air Forces, Europe

United Kingdom Commander in Chief, U.S. Air Forces, Europe

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