229.101 Resolving tax problems.
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) Tax relief
agreements between the United States and foreign governments in Europe that
exempt the United States from payment of specific taxes on purchases made for
common defense purposes are maintained by the United States European Command
(USEUCOM). For further information
contact HQ USEUCOM, ATTN: ECLA, Unit 30400, Box 1000, APO AE 09128; Telephone: DSN 430-8001/7263,
Commercial 49-0711-680-8001/7263; Telefax: 49-0711-680-5732.
(ii) Tax relief also may be available in countries that have not signed tax relief agreements. The potential for such relief should be explored in accordance with paragraph (d)(iii) of this section.
(iii) 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.
(iv) Refer foreign tax relief questions which
have not been resolved by the designated Commanding Officer to the
agency-designated legal counsel.
(v) 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.
(vi) Also see Subpart 229.70 for special procedures for otaining tax relief and duty-free import privileges when conducting U.S. Government acquisitions in certain foreign countries.
|
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 |