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Federal regulations · Through 2026-08-25 · Newer source version available

48 CFR 29.402-4: 29.402-4 Taxes—Foreign Contracts in Afghanistan.

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Where this section sits in the code
  1. Title 48—Federal Acquisition Regulations System
  2. CHAPTER 1—FEDERAL ACQUISITION REGULATION
  3. SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS
  4. PART 29—TAXES
  5. Subpart 29.4—Contract Clauses

(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).

Collected 2026-08-27T02:26:29Z. Source file · JSON

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