48 CFR 29.402-4
29.402-4 Taxes—Foreign Contracts in Afghanistan.
United States · 48 CFR — Federal Acquisition Regulations System · Status: effective
Cite this
- Citation
- 48 CFR 29.402-4, 29.402-4 Taxes—Foreign Contracts in Afghanistan, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/240741
- Permanent ID
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83de748940326dc4cd081a0857cb7b070d239236e0b61afa511ec13bcc95af5a
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Full 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).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.