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

FAR 29.402-4 Taxes—Foreign Contracts in Afghanistan.

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 which tax clause to include in solicitations and contracts performed in Afghanistan. It directs use of the Taxes—Foreign Contracts in Afghanistan clause, or the NATO-specific version when the contract is awarded on behalf of or in support of NATO and governed by the NATO Status of Forces Agreement. It matters to contractors because the clause placed in their contract determines how taxes are handled for work performed in Afghanistan.

Applies to: Solicitations and contracts with performance in Afghanistan awarded by or on behalf of U.S. Forces or NATO

Key terms: Taxes—Foreign Contracts in Afghanistan · Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Statu · North Atlantic Treaty Organization (NATO) · NATO Status of Forces Agreement (SOFA) · U.S. Forces

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

The text

(a) Use the clause at 52.229-13, Taxes—Foreign Contracts in Afghanistan, in solicitations and contracts with performance in Afghanistan awarded by or on behalf of U.S. Forces, unless the clause at 52.229-14 is used.

(b) Use the clause at 52.229-14, Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement), instead of the clause at 52.229-13, Taxes—Foreign Contracts in Afghanistan, in solicitations and contracts with performance in Afghanistan awarded on behalf of or in support of the North Atlantic Treaty Organization (NATO), which are governed by the NATO Status of Forces Agreement (SOFA).

Sections it refers to

  • 52.229-13 Taxes—Foreign Contracts in Afghanistan.
  • 52.229-14 Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement).

Sections that refer to it

  • 12.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.
  • 52.229-13 Taxes—Foreign Contracts in Afghanistan.
  • 52.229-14 Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement).

← 29.402-3 Tax on certain foreign procurements.

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 29.402-4 Taxes—Foreign Contracts in Afghanistan · SpendQuery