FAR 52.209-5 Certification Regarding Responsibility Matters. Basic (Oct 2015)

As prescribed in 9.104-7(a), the contracting officer shall insert the provision at 52.209-5, Certification Regarding Responsibility Matters, in solicitations where the contract value is expected to exceed the simplified acquisition threshold.

Certification Regarding Responsibility Matters (Oct 2015)

(a)(1) The Offeror certifies, to the best of its knowledge and belief, that—

        (i) The Offeror and/or any of its Principals—

            (A) Are □ are not □ presently debarred, suspended, proposed for debarment, or declared ineligible for the award of contracts by any Federal agency;

            (B) Have □ have not □, within a three-year period preceding this offer, been convicted of or had a civil judgment rendered against them for: commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public (Federal, State, or local) contract or subcontract; violation of Federal or State antitrust statutes relating to the submission of offers; or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, tax evasion, violating Federal criminal tax laws, or receiving stolen property (if offeror checks “have”, the offeror shall also see 52.209-7, if included in this solicitation);

            (C) Are □ are not □ presently indicted for, or otherwise criminally or civilly charged by a governmental entity with, commission of any of the offenses enumerated in paragraph (a)(1)(i)(B) of this provision;

            (D) Have □, have not □, within a three-year period preceding this offer, been notified of any delinquent Federal taxes in an amount that exceeds $3,500 for which the liability remains unsatisfied.

                (1) Federal taxes are considered delinquent if both of the following criteria apply:

                    (i) The tax liability is finally determined. The liability is finally determined if it has been assessed. A liability is not finally determined if there is a pending administrative or judicial challenge. In the case of a judicial challenge to the liability, the liability is not finally determined until all judicial appeal rights have been exhausted.

                    (ii) The taxpayer is delinquent in making payment. A taxpayer is delinquent if the taxpayer has failed to pay the tax liability when full payment was due and required. A taxpayer is not delinquent in cases where enforced collection action is precluded.

    (2) Examples.

            (i) The taxpayer has received a statutory notice of deficiency, under I.R.C. § 6212, which entitles the taxpayer to seek Tax Court review of a proposed tax deficiency. This is not a delinquent tax because it is not a final tax liability. Should the taxpayer seek Tax Court review, this will not be a final tax liability until the taxpayer has exercised all judicial appeal rights.

            (ii) The IRS has filed a notice of Federal tax lien with respect to an assessed tax liability, and the taxpayer has been issued a notice under I.R.C. § 6320 entitling the taxpayer to request a hearing with the IRS Office of Appeals contesting the lien filing, and to further appeal to the Tax Court if the IRS determines to sustain the lien filing. In the course of the hearing, the taxpayer is entitled to contest the underlying tax liability because the taxpayer has had no prior opportunity to contest the liability. This is not a delinquent tax because it is not a final tax liability. Should the taxpayer seek tax court review, this will not be a final tax liability until the taxpayer has exercised all judicial appeal rights.

            (iii) The taxpayer has entered into an installment agreement pursuant to I.R.C. § 6159. The taxpayer is making timely payments and is in full compliance with the agreement terms. The taxpayer is not delinquent because the taxpayer is not currently required to make full payment.

           (iv) The taxpayer has filed for bankruptcy protection. The taxpayer is not delinquent because enforced collection action is stayed under 11 U.S.C. 362 (the Bankruptcy Code).

        (ii) The Offeror has o has not o , within a three-year period preceding this offer, had one or more contracts terminated for default by any Federal agency.

    (2) “Principal,” for the purposes of this certification, means an officer, director, owner, partner, or a person having primary management or supervisory responsibilities within a business entity (e.g., general manager; plant manager; head of a division or business segment; and similar positions).

This Certification Concerns a Matter Within the Jurisdiction of an Agency of the United States and the Making of a False, Fictitious, or Fraudulent Certification May Render the Maker Subject to Prosecution Under Section 1001, Title 18, United States Code.

(b) The Offeror shall provide immediate written notice to the Contracting Officer if, at any time prior to contract award, the Offeror learns that its certification was erroneous when submitted or has become erroneous by reason of changed circumstances.

(c) A certification that any of the items in paragraph (a) of this provision exists will not necessarily result in withholding of an award under this solicitation. However, the certification will be considered in connection with a determination of the Offeror’s responsibility. Failure of the Offeror to furnish a certification or provide such additional information as requested by the Contracting Officer may render the Offeror nonresponsible.

(d) Nothing contained in the foregoing shall be construed to require establishment of a system of records in order to render, in good faith, the certification required by paragraph (a) of this provision. The knowledge and information of an Offeror is not required to exceed that which is normally possessed by a prudent person in the ordinary course of business dealings.

(e) The certification in paragraph (a) of this provision is a material representation of fact upon which reliance was placed when making award. If it is later determined that the Offeror knowingly rendered an erroneous certification, in addition to other remedies available to the Government, the Contracting Officer may terminate the contract resulting from this solicitation for default.

(End of provision)
 

NONE

Prime’s Interest;
Contracts ✖ (SAM.gov clause) ✔ 

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.

52.212-3 Offeror Representations and Certifications—Commercial Items.

52.212-4 Contract Terms and Conditions—Commercial Items.

52.228-11 Pledges 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.

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

252.228-7006 Compliance with Spanish Laws and Insurance.

252.229-7000 Invoices Exclusive of Taxes or Duties.

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).

252.229-7011 Reporting of Foreign Taxes – U.S. Assistance Programs.

252.229-7012 Tax Exemptions (Italy)—Representation.

252.229-7013 Tax Exemptions (Spain)—Representation.

252.229-7014 Taxes—Foreign Contracts in Afghanistan.

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.

252.219-7012 Competition for Religious-Related Services.

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

552.229-70 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.

752.229-70 Federal, state and local taxes.

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