DFARS 252.229-7015 Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement). Basic (Dec 2015)

As prescribed in 229.402-70(l), use the clause at 252.229-7015, Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement), instead of the clause at 252.229-7014, Taxes—Foreign Contracts in Afghanistan, in solicitations and contracts, including solicitations and contracts using FAR part 12 procedures for the acquisition of commercial items, with performance in Afghanistan awarded on behalf of the North Atlantic Treaty Organization (NATO), which are governed by the NATO Status of Forces Agreement (SOFA), if approval from the Director, Defense Procurement and Acquisition Policy, Office of the Under Secretary of Defense for Acquisition, Technology, and Logistics, has been obtained prior to each use.

TAXES—FOREIGN CONTRACTS IN AFGHANISTAN (NORTH ATLANTIC TREATY ORGANIZATION STATUS OF FORCES AGREEMENT) (DEC 2015)

      (a)  This acquisition is covered by the Status of Forces Agreement (SOFA) entered into between the North Atlantic Treaty Organization (NATO) and the Islamic Republic of Afghanistan issued on September 30, 2014, and entered into force on January 1, 2015.

      (b)  The SOFA exempts NATO Forces and its contractors and subcontractors (other than those that are Afghan legal entities or residents) from paying any tax or similar charge assessed within Afghanistan. The SOFA also exempts the acquisition, importation, exportation, reexportation, transportation and use of supplies and services in Afghanistan from all Afghan taxes, customs, duties, fees, or similar charges.

      (c)  The Contractor shall exclude any Afghan taxes, customs, duties, fees or similar charges from the contract price, other than those that are Afghan legal entities or residents.

      (d)  Afghan citizens employed by NATO contractors and subcontractors are subject to Afghan tax laws. To the extent required by Afghan law, the Contractor shall withhold tax from the wages of these employees and remit those withholdings to the Afghanistan Revenue Department. These withholdings are an individual's liability, not a tax against the Contractor.

      (e)  The Contractor shall include the substance of this clause, including this paragraph (e), in all subcontracts including subcontracts for commercial items.

(End of clause)

(e) The Contractor shall include the substance of this clause, including this paragraph (e), in all subcontracts including subcontracts for commercial items.

Mandatory;
Domestic ✖   DFARS 212.301 
✔ >252.229-7014 Basic

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.

252.232-7011 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

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

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.

Working with a set of FAR clauses from an RFP or contract?

Try pasting them into our tool to instantly generate a risk profile, including the basic flow down recommendation.

Info

Works best with Chrome and Edge browsers!