48 CFR · Federal Acquisition Regulation and Defense supplement

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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.

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6 sections with “tax relief agreements”

  • DFARS 252.229-7001 Tax Relief.
    Basic. As prescribed in 229.402-70(a) and (a)(1), use the following clause: Tax Relief—Basic (APR 2020) (a) Prices set forth in this contract are exclusive of all taxes and duties from which the United States Government is exempt by virtu…
  • DFARS 252.229-7005 Tax exemptions (Spain).
    As prescribed in 229.402-70(e)(1), use the following clause: Tax Exemptions (Spain) (MAR 2012) (a) As the Contractor represented in its offer, the contract price, including the prices in subcontracts awarded under this contract, does not …
  • DFARS 252.229-7013 Tax exemptions (Spain)—representation.
    As prescribed in 229.402-70(e)(2), use the following provision: Tax Exemptions (Spain)—Representation (APR 2012) (a) Exemptions. In accordance with tax relief agreements between the United States Government and the Spanish Government, and…
  • FAR 29.101 Resolving tax problems.
    (a) Contract tax problems are essentially legal in nature and vary widely. Specific tax questions must be resolved by reference to the applicable contract terms and to the pertinent tax laws and regulations. Therefore, when tax questions ar…
  • DFARS 229.101 Resolving tax problems.
    …on the designated legal counsels, see PGI 229.101(a). (b) For information on fuel excise taxes, see PGI 229.101(b). (c) For guidance on directing a contractor to litigate the applicability of a particular tax, see PGI 229.101(c). (d) For…
  • FAR 2.101 Definitions.
    … (3) The Government has validated all mandatory data fields, to include validation of the Taxpayer Identification Number (TIN) with the Internal Revenue Service (IRS). The contractor will be required to provide consent for TIN validation to…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.