Defense Federal Acquisition Regulation Supplement; Tax Procedures for Overseas Contracts, 6375 [05-2169]

Agencies

• DEPARTMENT OF DEFENSE

[Federal Register Volume 70, Number 24 (Monday, February 7, 2005)]
[Rules and Regulations]
[Page 6375]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-2169]


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DEPARTMENT OF DEFENSE

48 CFR Part 229

[DFARS Case 2003-D031]


Defense Federal Acquisition Regulation Supplement; Tax Procedures 
for Overseas Contracts

AGENCY: Department of Defense (DoD).

ACTION: Final rule.

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SUMMARY: DoD has issued a final rule amending the Defense Federal 
Acquisition Regulation Supplement (DFARS) to update text pertaining to 
tax relief for acquisitions conducted in certain foreign countries. 
This rule is a result of a transformation initiative undertaken by DoD 
to dramatically change the purpose and content of the DFARS.

EFFECTIVE DATES: February 7, 2005.

FOR FURTHER INFORMATION CONTACT: Mr. Euclides Barrera, Defense 
Acquisition Regulations Council, OUSD (AT&L) DPAP (DAR), IMD 3C132, 
3062 Defense Pentagon, Washington, DC 20301-3062. Telephone (703) 602-
0296; facsimile (703) 602-0350. Please cite DFARS Case 2003-D031.

SUPPLEMENTARY INFORMATION:

A. Background

    DFARS Transformation is a major DoD initiative to dramatically 
change the purpose and content of the DFARS. The objective is to 
improve the efficiency and effectiveness of the acquisition process, 
while allowing the acquisition workforce the flexibility to innovate. 
The transformed DFARS will contain only requirements of law, DoD-wide 
policies, delegations of FAR authorities, deviations from FAR 
requirements, and policies/procedures that have a significant effect 
beyond the internal operating procedures of DoD or a significant cost 
or administrative impact on contractors or offerors. Additional 
information on the DFARS Transformation initiative is available at 
https://www.acq.osd.mil/dpap/dfars/transf.htm.
    This final rule is a result of the DFARS Transformation initiative. 
The rule revises DFARS Subpart 229.70 to remove procedures that DoD 
contracting officers use in obtaining tax relief and duty-free import 
privileges for acquisitions conducted in Spain and the United Kingdom. 
This text has been relocated to the new DFARS companion resource, 
Procedures, Guidance, and Information (PGI), available at https://
www.acq.osd.mil/dpap/dars/pgi.
    DoD published a proposed rule at 69 FR 46129 on August 2, 2004. DoD 
received no comments on the proposed rule. Therefore, DoD has adopted 
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 relocates DoD procedural information related to tax 
relief, with no substantive change in policy.

C. Paperwork Reduction Act

    The Paperwork Reduction Act does not apply because the rule does 
not impose 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 229

    Government procurement.

Michele P. Peterson,
Editor, Defense Acquisition Regulations System.

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Therefore, 48 CFR Part 229 is amended as follows:

0
1. The authority citation for 48 CFR Part 229 continues to read as 
follows:

    Authority: 41 U.S.C. 421 and 48 CFR Chapter 1.

PART 229--TAXES

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2. Subpart 229.70 is revised to read as follows:

Subpart 229.70--Special Procedures for Overseas Contracts

    To obtain tax relief for overseas contracts, follow the procedures 
at PGI 229.70.

[FR Doc. 05-2169 Filed 2-4-05; 8:45 am]
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