Army 5152.229-4013 TAX EXEMPTION, SPECIAL EXCISE TAX, REPUBLIC OF KOREA Basic (Undated)

This clause has not been authorized for official release. We recommend deferring to the text of the clause in your RFP or contract. 

This clause is in implementation of Article XVI of the Status of Forces Agreement between the Republic of Korea and the United States, granting Contractors exemption from Republic of Korea Special Excise Taxes.

At the time this contract is awarded the Contractor shall indicate to the Contracting Officer which items will be purchased for the contract that are subject to Special Excise Tax. It shall indicate the name of the item, the number of units to be purchased, the cost per unit without tax, the percentage of tax, the tax amount per unit, the total tax, and the manufacturer of the item.

The Contracting Officer will verify the reasonableness of the quantities claimed and ensure that the Contractor has certified that the contract price excludes Special Excise Tax on those items subject to the tax. The contractor shall purchase the special-excise-taxed items from the manufacturer, tax-inclusive. For construction and single-delivery type supply and service contracts, the contractor shall employ the following procedure: At the time it purchases the items it shall present the manufacturer with a notification letter requesting refund of the Special Excise Tax. (Copies of this letter can be obtained from the 411th CSB, Korea Contracting Officer.) The manufacturer will endorse the letter to the manufacturer's District Tax Office which will make refund to the manufacturer. The manufacturer will make subsequent refund to the Contractor.

Requests for refund under requirements-type contracts will be submitted monthly and will be accompanied by copies of the USFK delivery orders issue.

NONE

Prime’s Interest;

52.225-19 Contractor Personnel in a Designated Operational Area or Supporting a Diplomatic or Consular Mission Outside the United States.

52.225-26 Contractors Performing Private Security Functions Outside the United States.

52.228-3 Workers’ Compensation Insurance (Defense Base Act).

52.228-4 Workers’ Compensation and War-Hazard Insurance Overseas.

252.225-7027 Restriction on Contingent Fees for Foreign Military Sales.

252.225-7039 Defense Contractors Performing Private Security Functions Outside the United States.

252.225-7040 Contractor Personnel Supporting U.S. Armed Forces Deployed Outside the United States.

252.225-7043 Antiterrorism/Force Protection for Defense Contractors Outside the United States.

252.228-7000 Reimbursement for War-Hazard Losses.

252.228-7003 Capture and Detention.

252.229-7015 Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement).

252.232-7011 Payments in Support of Emergencies and Contingency Operations.

252.232-7014 Notification of Payment in Local Currency (Afghanistan).

252.246-7004 Safety of Facilities, Infrastructure, and Equipment for Military Operations

5152.225-5902 Fitness for Duty and Medical/Dental Care Limitations

5152.225-5904 Monthly Contractor Census Reporting

5152.225-5907 MEDICAL SCREENING AND VACCINATION REQUIREMENTS FOR CONTRACTOR EMPLOYEES OPERATING IN THE CENTCOM AREA OF RESPONSIBILITY (AOR)(JUN 2015)

5152.225-5908 GOVERNMENT FURNISHED CONTRACTOR SUPPORT (JUN 2015)

5152.225-5910 Contractor Health and Safety

5152.225-5915 CONTRACTOR ACCOUNTABILITY AND PERSONNEL RECOVERY

5152.247-5900 Inbound/Outbound Cargo and Contractor Equipment Census

5152.225-5914 Commodity Shipping Instructions

5152.236-5900 Electrical and Structural Building Standards for Construction Projects

5152.222-5900 Prohibition Against Human Trafficking, Inhumane Living Conditions, and Withholding of Employee Passports

5152.225-5900 Arming Requirements and Procedures for Personal Security Services Contractors and Requests for Personal Protection

5152.225-5901 Armed Personnel Incident Reports

5152.225-5903 Compliance with Laws and Regulations

652.228-70 Defense Base Act – Covered Contractor Employees.

652.228-71 Worker’s Compensation Insurance (Defense Base Act) - Services.

652.229-71 Personal Property Disposition at Posts Abroad.

752.228-3 Worker's compensation insurance (Defense Base Act).

752.228-70 Medical Evacuation (MEDEVAC) Services.

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