Defense Federal Acquisition Regulation Supplement: Clauses With Alternates-Taxes (DFARS Case 2013-D025), 58699-58700 [2014-22860]
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Federal Register / Vol. 79, No. 189 / Tuesday, September 30, 2014 / Rules and Regulations
Storage means a non-transitory, semipermanent or permanent holding, placement,
or leaving of material. It does not include a
temporary accumulation of a limited quantity
of a material used in or a waste generated or
resulting from authorized activities, such as
servicing, maintenance, or repair of
Department of Defense (DoD) items,
equipment, or facilities.
Toxic or hazardous materials means—
(i) Materials referred to in section 101(14)
of the Comprehensive Environmental
Response, Compensation, and Liability Act
(CERCLA) of 1980 (42 U.S.C. 9601(14)) and
materials designated under section 102 of
CERCLA (42 U.S.C. 9602) (40 CFR Part 302);
(ii) Materials that are of an explosive,
flammable, or pyrotechnic nature; or
(iii) Materials otherwise identified by the
Secretary of Defense as specified in DoD
regulations.
(b) In accordance with 10 U.S.C. 2692, the
Contractor is prohibited from storing,
treating, or disposing of toxic or hazardous
materials not owned by DoD on a DoD
installation, except to the extent authorized
by a statutory exception to 10 U.S.C. 2692 or
as authorized by the Secretary of Defense. A
charge may be assessed for any storage or
disposal authorized under any of the
exceptions to 10 U.S.C. 2692. If a charge is
to be assessed, then such assessment shall be
identified elsewhere in the contract with
payment to the Government on a
reimbursable cost basis.
(c) With respect to treatment or disposal
authorized pursuant to DFARS 223.7104(10)
(10 U.S.C. 2692(b)(10), and notwithstanding
any other provision of the contract, the
Contractor assumes all financial and
environmental responsibility and liability
resulting from any treatment or disposal of
toxic or hazardous materials not owned by
DoD on a military installation. The
Contractor shall indemnify, defend, and hold
the Government harmless for all costs,
liability, or penalties resulting from the
Contractor’s treatment or disposal of toxic or
hazardous materials not owned by DoD on a
military installation.
(d) The Contractor shall include the
substance of this clause, including this
paragraph (d), in all subcontracts that
require, may require, or permit a
subcontractor access to a DoD installation, at
any tier. Inclusion of the substance of this
clause in subcontracts does not relieve the
prime Contractor of liability to the
Government under paragraph (c) of this
clause.
(End of clause)
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[FR Doc. 2014–22847 Filed 9–29–14; 8:45 am]
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DEPARTMENT OF DEFENSE
Defense Acquisition Regulations
System
48 CFR Parts 229 and 252
RIN 0750–AI19
Defense Federal Acquisition
Regulation Supplement: Clauses With
Alternates—Taxes (DFARS Case 2013–
D025)
Defense Acquisition
Regulations System, Department of
Defense (DoD).
ACTION: Final rule.
AGENCY:
DoD is issuing a final rule
amending the Defense Federal
Acquisition Regulation Supplement
(DFARS) to create an overarching
prescription for a tax-related clause with
an alternate and add a separate
prescription for the basic clause. The
rule also includes in the regulation the
full text of the alternate clause.
DATES: Effective September 30, 2014.
FOR FURTHER INFORMATION CONTACT: Ms.
Jennifer Hawes, telephone 571–372–
6115.
SUMMARY:
SUPPLEMENTARY INFORMATION:
I. Background
DoD published a proposed rule in the
Federal Register at 79 FR 11381 on
February 28, 2014, to revise the
presentation of the DFARS part 229
clause with an alternate. No public
comments were submitted in response
to the proposed rule.
II. Discussion
This final rule revises the single
DFARS part 229 clause, 252.229–7001,
Tax Relief, which has an alternate. The
naming convention results in proposed
new clause titles, i.e., Tax Relief—Basic
and Tax Relief—Alternate I. An
umbrella prescription contains the
elements common to the basic clause
and the alternate. The specific
prescriptions for the basic clause and
the alternate address only the
requirements for their use that enable
the selection of the basic or the
alternate.
III. Executive Orders 12866 and 13563
Executive Orders (E.O.s) 12866 and
13563 direct agencies to assess all costs
and benefits of available regulatory
alternatives and, if regulation is
necessary, to select regulatory
approaches that maximize net benefits
(including potential economic,
environmental, public health and safety
effects, distributive impacts, and
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58699
equity). E.O. 13563 emphasizes the
importance of quantifying both costs
and benefits, of reducing costs, of
harmonizing rules, and of promoting
flexibility. This is not a significant
regulatory action and, therefore, was not
subject to review under section 6(b) of
E.O. 12866, Regulatory Planning and
Review, dated September 30, 1993. This
rule is not a major rule under 5 U.S.C.
804.
IV. Regulatory Flexibility Act
A final regulatory flexibility analysis
has been prepared consistent with the
Regulatory Flexibility Act, 5 U.S.C. 601,
et seq., and is summarized as follows:
This final rule amends the Defense
Federal Acquisition Regulation
Supplement (DFARS) to (1) create an
umbrella prescription for the elements
common to the basic clause and the
alternate of DFARS clause 252.229–
7001, Tax Relief, (2) create a specific
prescription for the basic clause and
alternate clause that address only the
requirements for their use, and (3)
include the full text of the alternate
clause.
No comments were received from the
public in response to the initial
regulatory flexibility analysis.
There will be no impact on small
business entities since DFARS clause
252.229–7001 is used only in
solicitations and contracts when award
is made to a foreign concern and
performance is in a foreign country.
This rule does not add any new
information collection, reporting, or
record keeping requirements. No
alternatives were identified that will
accomplish the objectives of the rule.
V. Paperwork Reduction Act
The rule does not contain any
information collection requirements that
require the approval of the Office of
Management and Budget under the
Paperwork Reduction Act (44 U.S.C.
chapter 35).
List of Subjects in 48 CFR Parts 229 and
252
Government procurement.
Manuel Quinones,
Editor, Defense Acquisition Regulations
System.
Therefore, 48 CFR parts 229 and 252
are amended as follows:
1. The authority citation for 48 CFR
parts 229 and 252 continues to read as
follows:
■
Authority: 41 U.S.C. 1303 and 48 CFR
chapter 1.
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Federal Register / Vol. 79, No. 189 / Tuesday, September 30, 2014 / Rules and Regulations
PART 229—TAXES
2. Amend section 229.402–70 by
revising paragraph (a) to read as follows:
■
229.402–70
Additional clauses.
(a) Use the basic or the alternate of the
clause at 252.229–7001, Tax Relief, in
solicitations and contracts when a
contract will be awarded to a foreign
concern for performance in a foreign
country.
(1) Use the basic clause in
solicitations and contracts when the
contract will be performed in a foreign
country other than Germany.
(2) Use the alternate I clause in
solicitations and contracts when the
contract will be performed in Germany.
*
*
*
*
*
(d) Tax relief will be claimed in Germany
pursuant to the provisions of the Agreement
Between the United States of America and
Germany Concerning Tax Relief to be
Accorded by Germany to United States
Expenditures in the Interest of Common
Defense. The Contractor shall use
Abwicklungsschein fuer abgabenbeguenstigte
Lieferungen/Leistungen nach dem Offshore
Steuerabkommen (Performance Certificate for
Tax-Free Deliveries/Performance according
to the Offshore Tax Relief Agreement) or
other documentary evidence acceptable to
the German tax authorities. All purchases
made and paid for on a tax-free basis during
a 30-day period may be accumulated, totaled,
and reported as tax-free.
(End of clause)
[FR Doc. 2014–22860 Filed 9–29–14; 8:45 am]
BILLING CODE 5001–06–P
PART 252—SOLICITATION
PROVISIONS AND CONTRACT
CLAUSES
DEPARTMENT OF COMMERCE
3. Amend section 252.229–7001 by—
a. Revising the introductory text,
clause title and date; and
■ b. Revising Alternate I.
The revisions read as follows:
50 CFR Part 648
■
■
252.229–7001
National Oceanic and Atmospheric
Administration
[Docket No. 900124–0127]
RIN 0648–XD515
Tax Relief.
As prescribed in 229.402–70(a), use
one of the following clauses:
Basic. As prescribed at 229.402–
70(a)(1), use the following clause.
TAX RELIEF—BASIC (SEP 2014)
Atlantic Surfclam and Ocean Quahog
Fisheries; 2015 Fishing Quotas for
Atlantic Surfclams and Ocean
Quahogs; and Suspension of Minimum
Atlantic Surfclam Size Limit
*
AGENCY:
*
*
*
*
tkelley on DSK3SPTVN1PROD with RULES
Alternate I. As prescribed at 229.402–
70(a)(2), use the following clause, which
adds a paragraph (d) not included in the
basic clause.
TAX RELIEF—ALTERNATE I (SEP 2014)
(a) Prices set forth in this contract are
exclusive of all taxes and duties from which
the United States Government is exempt by
virtue of tax agreements between the United
States Government and the Contractor’s
government. The following taxes or duties
have been excluded from the contract price:
NAME OF TAX: [Offeror insert]
RATE (PERCENTAGE): [Offeror insert]
(b) The Contractor’s invoice shall list
separately the gross price, amount of tax
deducted, and net price charged.
(c) When items manufactured to United
States Government specifications are being
acquired, the Contractor shall identify the
materials or components intended to be
imported in order to ensure that relief from
import duties is obtained. If the Contractor
intends to use imported products from
inventories on hand, the price of which
includes a factor for import duties, the
Contractor shall ensure the United States
Government’s exemption from these taxes.
The Contractor may obtain a refund of the
import duties from its government or request
the duty-free import of an amount of supplies
or components corresponding to that used
from inventory for this contract.
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National Marine Fisheries
Service (NMFS), National Oceanic and
Atmospheric Administration (NOAA),
Commerce.
ACTION: Temporary reule.
NMFS suspends the
minimum size limit for Atlantic
surfclams for the 2015 fishing year.
NMFS also announces that the quotas
for the Atlantic surfclam and ocean
quahog fisheries for 2015 will remain
status quo. Regulations governing these
fisheries require NMFS to notify the
public in the Federal Register of the
allowable harvest levels for Atlantic
surfclams and ocean quahogs from the
Exclusive Economic Zone if the
previous year’s quota specifications
remain unchanged.
DATES: Effective January 1, 2015,
through December 31, 2015.
FOR FURTHER INFORMATION CONTACT:
Douglas Potts, Fishery Policy Analyst,
978–281–9341.
SUPPLEMENTARY INFORMATION: The
regulations implementing the fishery
management plan (FMP) for the Atlantic
surfclam and ocean quahog fisheries at
50 CFR 648.75(b)(3), authorize the
Administrator, Greater Atlantic Region,
SUMMARY:
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NMFS (Regional Administrator), to
suspend annually, by publication of a
notification in the Federal Register, the
minimum size limit for Atlantic
surfclams. This action may be taken
unless discard, catch, and biological
sampling data indicate that 30 percent
or more of the Atlantic surfclam
resource have a shell length less than
4.75 inches (120 mm), and the overall
reduced size is not attributable to
harvest from beds where growth of the
individual clams has been reduced
because of density-dependent factors.
At its June 2014 meeting, the MidAtlantic Fishery Management Council
voted to recommend that the Regional
Administrator suspend the minimum
size limit for Atlantic surfclams for the
2015 fishing year. Commercial surfclam
data for 2014 were analyzed to
determine the percentage of surfclams
that were smaller than the minimum
size requirement. The analysis indicated
that 5.9 percent of the overall
commercial landings were composed of
surfclams that were less than 4.75 in
(120 mm). Based on these data, the
Regional Administrator concurs with
the Council’s recommendation, and
suspends the minimum size limit for
Atlantic surfclams from January 1
through December 31, 2015.
The FMP for the Atlantic surfclam
and ocean quahog fisheries requires that
NMFS issue notification in the Federal
Register of the upcoming year’s quota,
even in cases where the quota remains
unchanged from the previous year. At
its June 2014 meeting, the Council also
voted that no action be taken to change
the quota specifications for Atlantic
surfclams and ocean quahogs for the
2015 fishing year, and recommended
maintaining the 2014 quota levels of 3.4
million bu (181 million L) for Atlantic
surfclams, 5.3 million bu (284 million L)
for ocean quahogs, and 100,000 Maine
bu (3.524 million L) for Maine ocean
quahogs, as announced in the Federal
Register on December 20, 2013 (78 FR
77005).
Classification
This action is authorized by 50 CFR
part 648 and is exempt from review
under Executive Order 12866.
Authority: 16 U.S.C. 1801 et seq.
Dated: September 24, 2014.
Emily H. Menashes,
Acting Director, Office of Sustainable
Fisheries, National Marine Fisheries Service.
[FR Doc. 2014–23267 Filed 9–29–14; 8:45 am]
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[Federal Register Volume 79, Number 189 (Tuesday, September 30, 2014)]
[Rules and Regulations]
[Pages 58699-58700]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-22860]
-----------------------------------------------------------------------
DEPARTMENT OF DEFENSE
Defense Acquisition Regulations System
48 CFR Parts 229 and 252
RIN 0750-AI19
Defense Federal Acquisition Regulation Supplement: Clauses With
Alternates--Taxes (DFARS Case 2013-D025)
AGENCY: Defense Acquisition Regulations System, Department of Defense
(DoD).
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: DoD is issuing a final rule amending the Defense Federal
Acquisition Regulation Supplement (DFARS) to create an overarching
prescription for a tax-related clause with an alternate and add a
separate prescription for the basic clause. The rule also includes in
the regulation the full text of the alternate clause.
DATES: Effective September 30, 2014.
FOR FURTHER INFORMATION CONTACT: Ms. Jennifer Hawes, telephone 571-372-
6115.
SUPPLEMENTARY INFORMATION:
I. Background
DoD published a proposed rule in the Federal Register at 79 FR
11381 on February 28, 2014, to revise the presentation of the DFARS
part 229 clause with an alternate. No public comments were submitted in
response to the proposed rule.
II. Discussion
This final rule revises the single DFARS part 229 clause, 252.229-
7001, Tax Relief, which has an alternate. The naming convention results
in proposed new clause titles, i.e., Tax Relief--Basic and Tax Relief--
Alternate I. An umbrella prescription contains the elements common to
the basic clause and the alternate. The specific prescriptions for the
basic clause and the alternate address only the requirements for their
use that enable the selection of the basic or the alternate.
III. Executive Orders 12866 and 13563
Executive Orders (E.O.s) 12866 and 13563 direct agencies to assess
all costs and benefits of available regulatory alternatives and, if
regulation is necessary, to select regulatory approaches that maximize
net benefits (including potential economic, environmental, public
health and safety effects, distributive impacts, and equity). E.O.
13563 emphasizes the importance of quantifying both costs and benefits,
of reducing costs, of harmonizing rules, and of promoting flexibility.
This is not a significant regulatory action and, therefore, was not
subject to review under section 6(b) of E.O. 12866, Regulatory Planning
and Review, dated September 30, 1993. This rule is not a major rule
under 5 U.S.C. 804.
IV. Regulatory Flexibility Act
A final regulatory flexibility analysis has been prepared
consistent with the Regulatory Flexibility Act, 5 U.S.C. 601, et seq.,
and is summarized as follows:
This final rule amends the Defense Federal Acquisition Regulation
Supplement (DFARS) to (1) create an umbrella prescription for the
elements common to the basic clause and the alternate of DFARS clause
252.229-7001, Tax Relief, (2) create a specific prescription for the
basic clause and alternate clause that address only the requirements
for their use, and (3) include the full text of the alternate clause.
No comments were received from the public in response to the
initial regulatory flexibility analysis.
There will be no impact on small business entities since DFARS
clause 252.229-7001 is used only in solicitations and contracts when
award is made to a foreign concern and performance is in a foreign
country.
This rule does not add any new information collection, reporting,
or record keeping requirements. No alternatives were identified that
will accomplish the objectives of the rule.
V. Paperwork Reduction Act
The rule does not contain any information collection requirements
that require the approval of the Office of Management and Budget under
the Paperwork Reduction Act (44 U.S.C. chapter 35).
List of Subjects in 48 CFR Parts 229 and 252
Government procurement.
Manuel Quinones,
Editor, Defense Acquisition Regulations System.
Therefore, 48 CFR parts 229 and 252 are amended as follows:
0
1. The authority citation for 48 CFR parts 229 and 252 continues to
read as follows:
Authority: 41 U.S.C. 1303 and 48 CFR chapter 1.
[[Page 58700]]
PART 229--TAXES
0
2. Amend section 229.402-70 by revising paragraph (a) to read as
follows:
229.402-70 Additional clauses.
(a) Use the basic or the alternate of the clause at 252.229-7001,
Tax Relief, in solicitations and contracts when a contract will be
awarded to a foreign concern for performance in a foreign country.
(1) Use the basic clause in solicitations and contracts when the
contract will be performed in a foreign country other than Germany.
(2) Use the alternate I clause in solicitations and contracts when
the contract will be performed in Germany.
* * * * *
PART 252--SOLICITATION PROVISIONS AND CONTRACT CLAUSES
0
3. Amend section 252.229-7001 by--
0
a. Revising the introductory text, clause title and date; and
0
b. Revising Alternate I.
The revisions read as follows:
252.229-7001 Tax Relief.
As prescribed in 229.402-70(a), use one of the following clauses:
Basic. As prescribed at 229.402-70(a)(1), use the following clause.
TAX RELIEF--BASIC (SEP 2014)
* * * * *
Alternate I. As prescribed at 229.402-70(a)(2), use the
following clause, which adds a paragraph (d) not included in the
basic clause.
TAX RELIEF--ALTERNATE I (SEP 2014)
(a) Prices set forth in this contract are exclusive of all taxes
and duties from which the United States Government is exempt by
virtue of tax agreements between the United States Government and
the Contractor's government. The following taxes or duties have been
excluded from the contract price:
NAME OF TAX: [Offeror insert]
RATE (PERCENTAGE): [Offeror insert]
(b) The Contractor's invoice shall list separately the gross
price, amount of tax deducted, and net price charged.
(c) When items manufactured to United States Government
specifications are being acquired, the Contractor shall identify the
materials or components intended to be imported in order to ensure
that relief from import duties is obtained. If the Contractor
intends to use imported products from inventories on hand, the price
of which includes a factor for import duties, the Contractor shall
ensure the United States Government's exemption from these taxes.
The Contractor may obtain a refund of the import duties from its
government or request the duty-free import of an amount of supplies
or components corresponding to that used from inventory for this
contract.
(d) Tax relief will be claimed in Germany pursuant to the
provisions of the Agreement Between the United States of America and
Germany Concerning Tax Relief to be Accorded by Germany to United
States Expenditures in the Interest of Common Defense. The
Contractor shall use Abwicklungsschein fuer abgabenbeguenstigte
Lieferungen/Leistungen nach dem Offshore Steuerabkommen (Performance
Certificate for Tax-Free Deliveries/Performance according to the
Offshore Tax Relief Agreement) or other documentary evidence
acceptable to the German tax authorities. All purchases made and
paid for on a tax-free basis during a 30-day period may be
accumulated, totaled, and reported as tax-free.
(End of clause)
[FR Doc. 2014-22860 Filed 9-29-14; 8:45 am]
BILLING CODE 5001-06-P
