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FAR and DFARS › FAR Part 29: Taxes › Subpart 29.4

FAR 29.402-3 Tax on certain foreign procurements.

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

In plain English

This section tells contracting officers when to include the FAR provisions and clauses about a tax on certain foreign procurements. It matters to contractors because solicitations and contracts may require a notice and representation about foreign-person status, and the resulting clause applies when the contractor indicated it was a foreign person.

Applies to: Contracting officers preparing solicitations and contracts, and contractors responding to them

Key terms: foreign person · simplified acquisition threshold · emergency acquisition flexibilities · unusual and compelling urgency · personal services

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The text

(a) Insert the provision at 52.229-11, Tax on Certain Foreign Procurements—Notice and Representation, in solicitations, including solicitations using part 12 procedures for the acquisition of commercial products and commercial services, unless one of the following exceptions applies:

(1) Acquisitions using simplified acquisition procedures that do not exceed the simplified acquisition threshold (as defined in 2.101).

(2) Emergency acquisitions using the emergency acquisition flexibilities defined in part 18.

(3) Acquisitions using the unusual and compelling urgency authority per 6.302-2.

(4) Contracts with a single individual for personal services that will not exceed the simplified acquisition threshold on an annual calendar year basis for all years of the contract.

(5) Acquisitions if the requiring activity identifies that the requirement is for certain foreign humanitarian assistance contracts which are payments made by the U.S. Government agencies pursuant to a contract with a foreign contracting party to obtain goods or services described in or authorized under 7 U.S.C. 1691, et seq., 22 U.S.C. 2151, et seq., 22 U.S.C 2601 et seq., 22 U.S.C. 5801 et seq., 22 U.S.C. 5401 et seq., 10 U.S.C. 402, 10 U.S.C. 404, 10 U.S.C. 407, 10 U.S.C. 2557, and 10 U.S.C. 2561.

(b) Insert the clause at 52.229-12, Tax on Certain Foreign Procurements, in—

(1) Solicitations that contain the provision at 52.229-11, Tax on Certain Foreign Procurements—Notice and Representation; and

(2) Resultant contracts in which the contractor has indicated that it was a foreign person in solicitation provision 52.229-11, Tax on Certain Foreign Procurements—Notice and Representation.

Sections it refers to

  • 52.229-11 Tax on Certain Foreign Procurements—Notice and Representation.
  • 2.101 Definitions.
  • 6.302-2 Unusual and compelling urgency.
  • 52.229-12 Tax on Certain Foreign Procurements.

Sections that refer to it

  • 12.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.
  • 29.204 Federal excise tax on specific foreign contract payments.
  • 52.229-11 Tax on Certain Foreign Procurements—Notice and Representation.
  • 52.229-12 Tax on Certain Foreign Procurements.

← 29.402-2 Foreign cost-reimbursement contracts. · 29.402-4 Taxes—Foreign Contracts in Afghanistan. →

Rule changes for FAR Part 29

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

FAR 29.402-3 Tax on certain foreign procurements · SpendQuery