[Federal Register Volume 67, Number 19 (Tuesday, January 29, 2002)]
[Rules and Regulations]
[Pages 4209-4210]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-2057]
-----------------------------------------------------------------------
DEPARTMENT OF DEFENSE
48 CFR Part 252
[DFARS Case 2000-D027]
Defense Federal Acquisition Regulation Supplement; Tax Exemptions
(Italy)
AGENCY: Department of Defense (DoD).
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: DoD has issued a final rule amending the Defense Federal
Acquisition Regulation Supplement (DFARS) to update requirements
pertaining to tax exemptions for DoD contracts performed in Italy.
EFFECTIVE DATE: January 29, 2002.
FOR FURTHER INFORMATION CONTACT: Ms. Susan Schneider, Defense
Acquisition Regulations Council, OUSD(AT&L)DP(DAR), IMD 3C132, 3062
Defense Pentagon, Washington, DC 20301-3062. Telephone (703) 602-0326;
facsimile (703) 602-0350. Please cite DFARS Case 2000-D027.
SUPPLEMENTARY INFORMATION:
A. Background
DoD uses the contract clause at DFARS 252.229-7003, Tax Exemptions
(Italy), when contract performance will be in Italy. This rule amends
the clause at DFARS 252.229-7003 to update the information pertaining
to tax exemptions that contractors must include on their invoices.
DoD published a proposed rule at 66 FR 48652 on September 11, 2001.
DoD received no comments on the proposed rule. Therefore, DoD is
adopting the proposed rule as a final rule without change.
This rule was not subject to Office of Management and Budget review
under Executive Order 12866, dated September 30, 1993.
B. Regulatory Flexibility Act
DoD certifies that this final rule will not have a significant
economic impact on a substantial number of small entities within the
meaning of the Regulatory Flexibility Act, 5 U.S.C. 601, et seq.,
because the rule makes minor changes to invoicing requirements that
apply only to DoD contracts performed in Italy.
C. Paperwork Reduction Act
This rule does not add any information collection requirements that
require the approval of the Office of Management and Budget under 44
U.S.C. 3501, et seq.
List of Subjects in 48 CFR Part 252
Government procurement.
Michele P. Peterson,
Executive Editor, Defense Acquisition Regulations Council.
Therefore, 48 CFR Part 252 is amended as follows:
1. The authority citation for 48 CFR Part 252 continues to read as
follows:
Authority: 41 U.S.C. 421 and 48 CFR Chapter 1.
[[Page 4210]]
PART 252--SOLICITATION PROVISIONS AND CONTRACT CLAUSES
2. Section 252.229-7003 is revised to read as follows:
252.229-7003 Tax Exemptions (Italy).
As prescribed in 229.402-70(c), use the following clause:
Tax Exemptions (Italy) (Jan 2002)
(a) The Contractor represents that the contract price, including
the prices in subcontracts awarded under this contract, does not
include taxes from which the United States Government is exempt.
(b) The United States Government is exempt from payment of
Imposta Valore Aggiunto (IVA) tax in accordance with Article 72 of
the IVA implementing decree on all supplies and services sold to
United States Military Commands in Italy.
(1) The Contractor shall include the following information on
invoices submitted to the United States Government:
(i) The contract number.
(ii) The IVA tax exemption claimed pursuant to Article 72 of
Decree Law 633, dated October 26, 1972.
(iii) The following fiscal code(s): [Contracting Officer must
insert the applicable fiscal code(s) for military activities within
Italy: 80028250241 for Army, 80156020630 for Navy, or 91000190933
for Air Force].
(2)(i) Upon receipt of the invoice, the paying office will
include the following certification on one copy of the invoice:
``I certify that this invoice is true and correct and reflects
expenditures made in Italy for the Common Defense by the United
States Government pursuant to international agreements. The amount
to be paid does not include the IVA tax, because this transaction is
not subject to the tax in accordance with Article 72 of Decree Law
633, dated October 26, 1972.'' An authorized United States
Government official will sign the copy of the invoice containing
this certification.
(ii) The paying office will return the certified copy together
with payment to the Contractor. The payment will not include the
amount of the IVA tax.
(iii) The Contractor shall retain the certified copy to
substantiate non-payment of the IVA tax.
(3) The Contractor may address questions regarding the IVA tax
to the Ministry of Finance, IVA Office, Rome (06) 520741.
(c) In addition to the IVA tax, purchases by the United States
Forces in Italy are exempt from the following taxes:
(1) Imposta di Fabbricazione (Production Tax for Petroleum
Products).
(2) Imposta di Consumo (Consumption Tax for Electrical Power).
(3) Dazi Doganali (Customs Duties).
(4) Tassa di Sbarco e d'Imbarco sulle Merci Transportate per Via
Aerea e per Via Maritima (Port Fees).
(5) Tassa de Circolazione sui Veicoli (Vehicle Circulation Tax).
(6) Imposta di Registro (Registration Tax).
(7) Imposta di Bollo (Stamp Tax).
(End of clause)
[FR Doc. 02-2057 Filed 1-28-02; 8:45 am]
BILLING CODE 5001-08-U