DFARS 252.229-7011 Reporting of Foreign Taxes – U.S. Assistance Programs. Basic (Sep 2005) (Current)

As prescribed in 229.170-4, 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.

REPORTING OF FOREIGN TAXES – U.S. ASSISTANCE PROGRAMS (SEP 2005)

      (a)  Definition.  “Commodities,” as used in this clause, means any materials, articles, supplies, goods, or equipment.

      (b)  Commodities acquired under this contract shall be exempt from all value added taxes and customs duties imposed by the recipient country.  This exemption is in addition to any other tax exemption provided through separate agreements or other means.

      (c)  The Contractor shall inform the foreign government of the tax exemption, as documented in the Letter of Offer and Acceptance, country-to-country agreement, or interagency agreement.

      (d)  If the foreign government or entity nevertheless imposes taxes, the Contractor shall promptly notify the Contracting Officer and shall provide documentation showing that the foreign government was apprised of the tax exemption in accordance with paragraph (c) of this clause.

      (e)  The Contractor shall insert the substance of this clause, including this paragraph (e), in all subcontracts for commodities that exceed $500.

(End of clause)

(e) The Contractor shall insert the substance of this clause, including this paragraph (e), in all subcontracts for commodities that exceed $500.

Mandatory (Exception);
Services ✖ Domestic ✖ (Applies to contracts funded with U.S. assistance appropriations provided in the annual foreign operations appropriations act.);

52.204-3 Taxpayer Identification.

52.209-11 Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law.

52.209-12 Certification Regarding Tax Matters.

52.209-5 Certification Regarding Responsibility Matters.

52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.

52.228-11 Individual Surety—Pledge of Assets.

52.229-1 State and Local Taxes.

52.229-10 State of New Mexico Gross Receipts and Compensating Tax.

52.229-2 North Carolina State and Local Sales and Use Tax.

52.229-3 Federal, State, and Local Taxes.

52.229-4 Federal, State, and Local Taxes (State and Local Adjustments).

52.229-6 Taxes-Foreign Fixed-Price Contracts.

52.229-7 Taxes-Fixed-Price Contracts with Foreign Governments.

52.229-8 Taxes-Foreign Cost-Reimbursement Contracts.

52.229-9 Taxes-Cost-Reimbursement Contracts with Foreign Governments.

52.241-5 Contractor’s Facilities.

52.241-9 Connection Charge.

52.229-11 Tax on Certain Foreign Procurements—Notice and Representation.

52.229-12 Tax on Certain Foreign Procurements—Notice and Representation

52.229-13 Taxes—Foreign Contracts in Afghanistan.

52.229-14 Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement).

52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.

252.219-7012 Competition for Religious-Related Services.

252.225-7032 Waiver of United Kingdom Levies-Evaluation of Offers.

252.228-7006 Compliance with Spanish Laws and Insurance.

252.229-7001 Tax Relief.

252.229-7002 Customs Exemptions (Germany).

252.229-7003 Tax Exemptions (Italy).

252.229-7004 Status of Contractor as a Direct Contractor (Spain).

252.229-7005 Tax Exemptions (Spain).

252.229-7006 Value Added Tax Exclusion (United Kingdom)

252.229-7008 Relief from Import Duty (United Kingdom).

252.229-7009 Relief from Customs Duty and Value Added Tax on Fuel (Passenger Vehicles) (United Kingdom).

252.229-7010 Relief from Customs Duty on Fuel (United Kingdom).

252.229-7012 Tax Exemptions (Italy)-Representation.

252.229-7013 Tax Exemptions (Spain)-Representation.

252.229-7014 Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements.

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

252.232-7010 Levies on Contract Payments.

252.236-7010 Overseas Military Construction--Preference for United States Firms.

252.236-7011 Overseas Architect-Engineer Services--Restriction to United States Firms.

252.236-7012 Military Construction on Kwajalein Atoll--Evaluation Preference.

5152.229-4013 TAX EXEMPTION, SPECIAL EXCISE TAX, REPUBLIC OF KOREA

5152.229-4014 TAX EXEMPTION, VALUE ADDED TAX, REPUBLIC OF KOREA

5152.229-4015 TAX EXEMPTION, POL PRODUCTS, REPUBLIC OF KOREA

5152.225-5914 Commodity Shipping Instructions

552.238-101 Foreign Taxes and Duties.

552.229-70 Federal, State, and Local Taxes.

552.229-71 Federal Excise Tax—DC Government.

652.229-70 Excise Tax Exemption Statement for Contractors Within the United States.

652.229-71 Personal Property Disposition at Posts Abroad.

752.229-71 Reporting of Foreign Taxes

752.229-70 Federal, state and local taxes.

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