Defense Department, Defense Acquisition Regulations System
DoD is issuing a final rule amending the Defense Federal Acquisition Regulation Supplement (DFARS) to notify contractors of requirements relating to Afghanistan taxes for contracts performed in Afghanistan.
Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of Defense Defense Acquisition Regulations System 48 CFR Parts 212, 229, and 252 [Docket DARS-2014-0046] RIN 0750-AI26 AGENCY: Defense Acquisition Regulations System, Department of Defense (DoD). ACTION: Final rule. SUMMARY: DoD is issuing a final rule amending the Defense Federal Acquisition Regulation Supplement (DFARS) to notify contractors of requirements relating to Afghanistan taxes for contracts performed in Afghanistan. DATES: Effective December 30, 2015. FOR FURTHER INFORMATION CONTACT: Ms. Julie Hammond, telephone 571-372-6174. SUPPLEMENTARY INFORMATION: I. Background DoD published a proposed rule in the Federal Register at 79 FR 35715 on June 24, 2014, to revise the DFARS to add two new clauses that notify contractors of requirements relating to Afghanistan taxes when contracts are being performed in Afghanistan. Three respondents submitted public comments in response to the proposed rule. II. Discussion and Analysis DoD reviewed the public comments in the development of the final rule. A discussion of the comments is provided below: A. Summary of Significant Changes From the Proposed Rule The final rule amends DFARS clause 252.229-7014, Taxes—Foreign Contracts in Afghanistan, to reference the bilateral security agreement entitled “The Security and Defense Cooperation Agreement between the Islamic Republic of Afghanistan and the United States of America” signed on September 30, 2014. The reference to the bilateral security agreement rep…
Citation: 80 FR 81467
