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FAR and DFARS › FAR Part 52: Solicitation Provisions and Contract Clauses › Subpart 52.2

FAR 52.209-12 Certification Regarding Tax Matters.

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 provision requires an offeror to certify certain things about its Federal tax history when the proposed total contract price (including options) will exceed $7 million. It matters because the certification is a condition tied to the solicitation, and the offeror must confirm its filing, conviction, and unpaid-assessment status.

Applies to: Offerors proposing a total contract price exceeding $7 million, including options

What it requires

  • Certify that, to the best of its knowledge and belief, it has filed all Federal tax returns required during the three years preceding the certification
  • Certify that it has not been convicted of a criminal offense under the Internal Revenue Code of 1986
  • Certify that it has not, more than 90 days prior to certification, been notified of any unpaid Federal tax assessment for which the liability remains unsatisfied, unless an exception in the provision applies

Key terms: Offeror · total contract price · options · certification · Federal tax assessment

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

The text

As prescribed in 9.104-7(e), insert the following provision:

Certification Regarding Tax Matters (OCT 2025)

(a) This provision implements section 523 of Division B of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. L. 113-235), and similar provisions, if contained in subsequent appropriations acts.

(b) If the Offeror is proposing a total contract price that will exceed $7 million (including options), the Offeror shall certify that, to the best of its knowledge and belief, it—

(1) Has [ ] filed all Federal tax returns required during the three years preceding the certification;

(2) Has not [ ] been convicted of a criminal offense under the Internal Revenue Code of 1986; and

(3) Has not [ ], more than 90 days prior to certification, been notified of any unpaid Federal tax assessment for which the liability remains unsatisfied, unless the assessment is the subject of an installment agreement or offer in compromise that has been approved by the Internal Revenue Service and is not in default, or the assessment is the subject of a non-frivolous administrative or judicial proceeding.

(End of provision)

Sections it refers to

  • 9.104-7 Solicitation provisions and contract clauses.

Sections that refer to it

  • 9.104-5 Representation and certifications regarding responsibility matters.
  • 9.104-7 Solicitation provisions and contract clauses.
  • 12.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.

← 52.209-11 Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law. · 52.209-13 Violation of Arms Control Treaties or Agreements—Certification. →

Rule changes for FAR Part 52

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

FAR 52.209-12 Certification Regarding Tax Matters · SpendQuery