48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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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2 sections with “tax withholding statements”

  • FAR 52.209-5 Certification Regarding Responsibility Matters.
    …heft, forgery, bribery, falsification or destruction of records, making false statements, tax evasion, violating Federal criminal tax laws, or receiving stolen property (if offeror checks “have”, the offeror shall also see 52.209-7, if incl…
  • FAR 4.705-2 Pay administration records.
    …alaries and wages paid to individual employees for each payroll period; change slips; and tax withholding statements: Retain 4 years. (b) Clock cards or other time and attendance cards: Retain 2 years. (c) Paid checks, receipts for wages …

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.