Publication of Burma Sanctions Regulations Web General Licenses 3 and 4, 87714-87715 [2023-27693]
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Federal Register / Vol. 88, No. 242 / Tuesday, December 19, 2023 / Rules and Regulations
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section. As part of this demonstration,
for example, Q may be able to
demonstrate that Q acted in a
responsible manner under paragraph
(d)(1) of this section by rectifying the
failure (that is, the de minimis errors)
within 30 days of discovery.
*
*
*
*
*
(m) Procedure for seeking a waiver. In
seeking an administrative determination
that the failure was due to reasonable
cause and not willful neglect, the filer
must submit a written statement to the
address provided with the notice
proposing penalty assessment (for
example, Notice 972CG) or the notice of
penalty assessment (for example, CP15
or CP215), or as otherwise directed by
the IRS in forms, instructions or
publications. The statement must—
(1) State the specific provision under
which the waiver is being requested,
that is, paragraph (b) or under
paragraphs (c)(2) through (6) or
paragraph (h) of this section;
*
*
*
*
*
(o) Applicability dates—(1) In general.
Except as provided in paragraphs (o)(2)
and (3) of this section, this section
applies with respect to information
returns required to be filed and payee
statements required to be furnished on
or after January 1, 2024. See 26 CFR
301.6724–1, as revised April 1, 2023, for
rules applicable prior to January 1,
2024, except as provided in paragraphs
(o)(2) and (3) of this section.
(2) Paragraph (g). Paragraph (g) of this
section applies with respect to
information returns as defined in
section 6724(d)(1) required to be filed,
payee statements as defined in section
6724(d)(2) required to be furnished, and
specified information as described in
section 6724(d)(3) required to be
reported on or after January 1, 2024. See
26 CFR 301.6724–1(g), as revised April
1, 2023, for rules applicable prior to
January 1, 2024.
(3) Paragraph (h). Paragraph (h) of
this section applies with respect to
information returns required to be filed
and payee statements required to be
furnished after January 4, 2017.
Douglas W. O’Donnell,
Deputy Commissioner for Services and
Enforcement.
Approved: November 29, 2023.
Lily L. Batchelder,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. 2023–27283 Filed 12–18–23; 8:45 am]
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DEPARTMENT OF THE TREASURY
Office of Foreign Assets Control
31 CFR Part 525
Publication of Burma Sanctions
Regulations Web General Licenses 3
and 4
Office of Foreign Assets
Control, Treasury.
ACTION: Publication of web general
licenses.
AGENCY:
The Department of the
Treasury’s Office of Foreign Assets
Control (OFAC) is publishing two
general licenses (GLs) issued pursuant
to the Burma Sanctions Regulations:
GLs 3 and 4, each of which was
previously made available on OFAC’s
website.
SUMMARY:
GLs 3 and 4 were issued on
March 25, 2021. See SUPPLEMENTARY
INFORMATION for additional relevant
dates.
DATES:
FOR FURTHER INFORMATION CONTACT:
OFAC: Assistant Director for Licensing,
202–622–2480; Assistant Director for
Regulatory Affairs, 202–622–4855; or
Assistant Director for Compliance, 202–
622–2490.
SUPPLEMENTARY INFORMATION:
Electronic Availability
This document and additional
information concerning OFAC are
available on OFAC’s website: https://
ofac.treasury.gov.
Background
On March 25, 2021, OFAC issued GLs
3 and 4 to authorize certain transactions
otherwise prohibited by Executive
Order (E.O.) 14014 of February 10, 2021,
‘‘Blocking Property With Respect to the
Situation in Burma’’ (86 FR 9429,
February 12, 2021). On June 1, 2021,
OFAC incorporated the prohibitions of
E.O. 14014 into the Burma Sanction
Regulations, 31 CFR part 525. Each GL
was made available on OFAC’s website
(https://ofac.treasury.gov) when it was
issued. GL 4 is now expired. The text of
these GLs is provided below.
OFFICE OF FOREIGN ASSETS CONTROL
Executive Order 14014 of February 10,
2021—Blocking Property With Respect to the
Situation in Burma
GENERAL LICENSE NO. 3
Certain Transactions in Support of
Nongovernmental Organizations’ Activities
(a) Except as provided in paragraph (c) of
this general license, all transactions and
activities prohibited by Executive Order
(E.O.) 14014 that are ordinarily incident and
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necessary to the activities described in
paragraph (b) by nongovernmental
organizations are authorized, including the
processing and transfer of funds; payment of
taxes, fees, and import duties; and purchase
or receipt of permits, licenses, or public
utility services.
(b) The activities referenced in paragraph
(a) of this general license are as follows:
(1) Activities to support humanitarian
projects to meet basic human needs in
Burma, including drought and flood relief;
food, nutrition, and medicine distribution;
the provision of health services; assistance
for vulnerable or displaced populations,
including individuals with disabilities and
the elderly; and environmental programs;
(2) Activities to support democracy
building in Burma, including activities to
support rule of law, citizen participation,
government accountability and transparency,
human rights and fundamental freedoms,
access to information, and civil society
development projects;
(3) Activities to support education in
Burma, including combating illiteracy,
increasing access to education, international
exchanges, and assisting education reform
projects;
(4) Activities to support non-commercial
development projects directly benefiting the
people of Burma, including preventing
infectious disease and promoting maternal/
child health, sustainable agriculture, and
clean water assistance; and
(5) Activities to support environmental and
natural resource protection in Burma,
including the preservation and protection of
threatened or endangered species,
responsible and transparent management of
natural resources, and the remediation of
pollution or other environmental damage.
(c) This general license does not authorize
any transactions or activities otherwise
prohibited by E.O. 14014, or prohibited by
any part of 31 CFR chapter V, statute, or
other Executive order.
Bradley T. Smith,
Acting Director,
Office of Foreign Assets Control.
Dated: March 25, 2021
OFFICE OF FOREIGN ASSETS CONTROL
Executive Order 14014 of February 10,
2021—Blocking Property With Respect to the
Situation in Burma
GENERAL LICENSE NO. 4
Authorizing the Wind Down of Transactions
Involving Myanmar Economic Corporation
Limited and Myanma Economic Holdings
Public Company Limited
(a) Except as provided in paragraph (b) of
this general license, all transactions and
activities prohibited by Executive Order
(E.O.) 14014 that are ordinarily incident and
necessary to the wind down of transactions
involving Myanmar Economic Corporation
Limited (MEC), Myanma Economic Holdings
Public Company Limited (MEHL), or any
entity in which MEC or MEHL owns,
whether individually or in the aggregate,
directly or indirectly, a 50 percent or greater
interest are authorized through 12:01 a.m.
eastern daylight time, June 22, 2021.
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Federal Register / Vol. 88, No. 242 / Tuesday, December 19, 2023 / Rules and Regulations
(b) This general license does not authorize
any transactions or activities otherwise
prohibited by E.O. 14014, or prohibited by
any part of 31 CFR chapter V, statute, or
other Executive order, or involving any
blocked persons other than the blocked
persons identified in paragraph (a) of this
general license.
[FR Doc. 2023–27693 Filed 12–18–23; 8:45 am]
the Syria-Related Sanctions Regulations,
31 CFR part 569 (‘‘Regulations’’). GLs 2
and 3 were revoked on November 5,
2019. Each GL was made available on
OFAC’s website (https://
ofac.treasury.gov) when it was issued.
In 2022, OFAC added GLs for the
official business of the U.S. government
and for official business of certain
international organizations and entities
at §§ 569.509 and 569 of the
Regulations, respectively, which
incorporate the authorizations
previously in GLs 1 and 3. The text of
these GLs is provided below.
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OFFICE OF FOREIGN ASSETS CONTROL
DEPARTMENT OF THE TREASURY
Executive Order of October 14, 2019—
Blocking Property and Suspending Entry of
Certain Persons Contributing to the Situation
in Syria
Bradley T. Smith,
Acting Director,
Office of Foreign Assets Control.
Dated: March 25, 2021
Bradley T. Smith,
Director, Office of Foreign Assets Control.
Office of Foreign Assets Control
GENERAL LICENSE 1
31 CFR Part 569
Publication of Syria-Related Sanctions
Regulations Web General Licenses 1,
2, and 3
Office of Foreign Assets
Control, Treasury.
ACTION: Publication of Web General
Licenses.
AGENCY:
The Department of the
Treasury’s Office of Foreign Assets
Control (OFAC) is publishing three
general licenses (GLs) issued pursuant
to the Syria-Related Sanctions
Regulations: GLs 1, 2, and 3, each of
which were previously made available
on OFAC’s website.
DATES: GLs 1, 2, and 3 were issued on
October 14, 2019. See SUPPLEMENTARY
INFORMATION for additional relevant
dates.
FOR FURTHER INFORMATION CONTACT:
OFAC: Assistant Director for Licensing,
202–622–2480; Assistant Director for
Regulatory Affairs, 202–622–4855; or
Assistant Director for Sanctions
Compliance, 202–622–2490.
SUPPLEMENTARY INFORMATION:
SUMMARY:
lotter on DSK11XQN23PROD with RULES1
Electronic Availability
This document and additional
information concerning OFAC are
available on OFAC’s website: https://
ofac.treasury.gov.
Background
On October 14, 2019, OFAC issued
GLs 1, 2, and 3 to authorize certain
transactions otherwise prohibited by
Executive Order (E.O.) 13894 of October
14, 2019 ‘‘Blocking Property and
Suspending Entry of Certain Persons
Contributing to the Situation in Syria’’
(84 FR 55851, October 17, 2019). In
2020, E.O. 13894 was incorporated into
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Official Business of the United States
Government
(a) Except as provided in paragraph (b) of
this general license, all transactions and
activities prohibited pursuant to Sections 1,
2, and 3 of Executive Order of October 14,
2019 that are for the conduct of the official
business of the United States Government by
employees, grantees, or contractors thereof
are authorized.
(b) This general license does not authorize
any transaction or activity that is prohibited
by any other Executive Order or any part of
31 CFR chapter V.
Bradley T. Smith,
Deputy Director,
Office of Foreign Assets Control.
Dated: October 14, 2019
OFFICE OF FOREIGN ASSETS CONTROL
Executive Order of October 14, 2019—
Blocking Property and Suspending Entry of
Certain Persons Contributing to the Situation
in Syria
GENERAL LICENSE 2
Authorizing Certain Activities Necessary to
the Wind Down of Operations or Existing
Contracts Involving the Ministry of National
Defence or the Ministry of Energy and
Natural Resources of the Government of
Turkey
(a) Except as provided in paragraph (b) of
this general license, all transactions and
activities prohibited by Executive Order
(E.O.) of October 14, 2019 that are ordinarily
incident and necessary to the wind down of
operations, contracts, or other agreements
involving the Ministry of National Defence or
the Ministry of Energy and Natural Resources
of the Government of Turkey, or any entity
in which one or more of such ministries own,
directly or indirectly, a 50 percent or greater
interest, that were in effect prior to 12:01
eastern daylight time October 14, 2019, are
authorized through 12:01 a.m. eastern
standard time November 13, 2019.
(b) This general license does not authorize:
(1) Any debit to an account of a person
blocked pursuant to E.O. of October 14, 2019
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on the books of a U.S. financial institution;
or
(2) Any transactions or activities otherwise
prohibited by any other E.O or any part of 31
CFR chapter V.
Bradley T. Smith,
Deputy Director,
Office of Foreign Assets Control.
Dated: October 14, 2019
OFFICE OF FOREIGN ASSETS CONTROL
Executive Order of October 14, 2019—
Blocking Property and Suspending Entry of
Certain Persons Contributing to the Situation
in Syria
GENERAL LICENSE 3
Authorizing Official Activities of Certain
International Organizations Involving the
Ministry of National Defence or the Ministry
of Energy and Natural Resources of the
Government of Turkey
(a) Except as provided in paragraph (b) of
this general license, all transactions and
activities prohibited pursuant to Sections 1,
2, and 3 of Executive Order (E.O.) of October
14, 2019 involving the Ministry of National
Defence or the Ministry of Energy and
Natural Resources of the Government of
Turkey, or any entity in which one or more
of such ministries own, directly or indirectly,
a 50 percent or greater interest, that are for
the official business of the United Nations,
including its Programmes and Funds, and its
Specialized Agencies and Related
Organizations, including those entities listed
below, are authorized:
• World Bank
• IMF (International Monetary Fund)
• FAO (UN Food and Agriculture
Organization)
• OCHA (UN Office for the Coordination of
Humanitarian Affairs)
• OHCHR (UN Office of the United Nations
High Commissioner for Human Rights)
• UN Habitat
• UNDP (UN Development Program)
• UNFP A (UN Population Fund)
• UNHCR (Office of the UN High
Commissioner for Refugees)
• UNICEF (UN Children’s Fund)
• WFP (World Food Program)
• The World Health Organization (WHO),
including the Pan-American Health
Organization (PAHO)
Note to paragraph (a): For an
organizational chart of the United Nations
and its specialized agencies and related
organizations, see the following page on the
United Nations website: https://www.unsceb.
orn/directory.
(b) This general license does not authorize:
(1) The unblocking of any property blocked
pursuant to E.O. of October 14, 2019 or any
part of 31 CFR chapter V, except as
authorized by paragraph (a); or
(2) Any transaction or dealing otherwise
prohibited by E.O. of October 14, 2019, any
other E.O., or any part of 31 CFR chapter V.
Bradley T. Smith,
Deputy Director,
Office of Foreign Assets Control.
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Agencies
[Federal Register Volume 88, Number 242 (Tuesday, December 19, 2023)]
[Rules and Regulations]
[Pages 87714-87715]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-27693]
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DEPARTMENT OF THE TREASURY
Office of Foreign Assets Control
31 CFR Part 525
Publication of Burma Sanctions Regulations Web General Licenses 3
and 4
AGENCY: Office of Foreign Assets Control, Treasury.
ACTION: Publication of web general licenses.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury's Office of Foreign Assets
Control (OFAC) is publishing two general licenses (GLs) issued pursuant
to the Burma Sanctions Regulations: GLs 3 and 4, each of which was
previously made available on OFAC's website.
DATES: GLs 3 and 4 were issued on March 25, 2021. See SUPPLEMENTARY
INFORMATION for additional relevant dates.
FOR FURTHER INFORMATION CONTACT: OFAC: Assistant Director for
Licensing, 202-622-2480; Assistant Director for Regulatory Affairs,
202-622-4855; or Assistant Director for Compliance, 202-622-2490.
SUPPLEMENTARY INFORMATION:
Electronic Availability
This document and additional information concerning OFAC are
available on OFAC's website: https://ofac.treasury.gov.
Background
On March 25, 2021, OFAC issued GLs 3 and 4 to authorize certain
transactions otherwise prohibited by Executive Order (E.O.) 14014 of
February 10, 2021, ``Blocking Property With Respect to the Situation in
Burma'' (86 FR 9429, February 12, 2021). On June 1, 2021, OFAC
incorporated the prohibitions of E.O. 14014 into the Burma Sanction
Regulations, 31 CFR part 525. Each GL was made available on OFAC's
website (https://ofac.treasury.gov) when it was issued. GL 4 is now
expired. The text of these GLs is provided below.
OFFICE OF FOREIGN ASSETS CONTROL
Executive Order 14014 of February 10, 2021--Blocking Property With
Respect to the Situation in Burma
GENERAL LICENSE NO. 3
Certain Transactions in Support of Nongovernmental Organizations'
Activities
(a) Except as provided in paragraph (c) of this general license,
all transactions and activities prohibited by Executive Order (E.O.)
14014 that are ordinarily incident and necessary to the activities
described in paragraph (b) by nongovernmental organizations are
authorized, including the processing and transfer of funds; payment
of taxes, fees, and import duties; and purchase or receipt of
permits, licenses, or public utility services.
(b) The activities referenced in paragraph (a) of this general
license are as follows:
(1) Activities to support humanitarian projects to meet basic
human needs in Burma, including drought and flood relief; food,
nutrition, and medicine distribution; the provision of health
services; assistance for vulnerable or displaced populations,
including individuals with disabilities and the elderly; and
environmental programs;
(2) Activities to support democracy building in Burma, including
activities to support rule of law, citizen participation, government
accountability and transparency, human rights and fundamental
freedoms, access to information, and civil society development
projects;
(3) Activities to support education in Burma, including
combating illiteracy, increasing access to education, international
exchanges, and assisting education reform projects;
(4) Activities to support non-commercial development projects
directly benefiting the people of Burma, including preventing
infectious disease and promoting maternal/child health, sustainable
agriculture, and clean water assistance; and
(5) Activities to support environmental and natural resource
protection in Burma, including the preservation and protection of
threatened or endangered species, responsible and transparent
management of natural resources, and the remediation of pollution or
other environmental damage.
(c) This general license does not authorize any transactions or
activities otherwise prohibited by E.O. 14014, or prohibited by any
part of 31 CFR chapter V, statute, or other Executive order.
Bradley T. Smith,
Acting Director,
Office of Foreign Assets Control.
Dated: March 25, 2021
OFFICE OF FOREIGN ASSETS CONTROL
Executive Order 14014 of February 10, 2021--Blocking Property With
Respect to the Situation in Burma
GENERAL LICENSE NO. 4
Authorizing the Wind Down of Transactions Involving Myanmar Economic
Corporation Limited and Myanma Economic Holdings Public Company Limited
(a) Except as provided in paragraph (b) of this general license,
all transactions and activities prohibited by Executive Order (E.O.)
14014 that are ordinarily incident and necessary to the wind down of
transactions involving Myanmar Economic Corporation Limited (MEC),
Myanma Economic Holdings Public Company Limited (MEHL), or any
entity in which MEC or MEHL owns, whether individually or in the
aggregate, directly or indirectly, a 50 percent or greater interest
are authorized through 12:01 a.m. eastern daylight time, June 22,
2021.
[[Page 87715]]
(b) This general license does not authorize any transactions or
activities otherwise prohibited by E.O. 14014, or prohibited by any
part of 31 CFR chapter V, statute, or other Executive order, or
involving any blocked persons other than the blocked persons
identified in paragraph (a) of this general license.
Bradley T. Smith,
Acting Director,
Office of Foreign Assets Control.
Dated: March 25, 2021
Bradley T. Smith,
Director, Office of Foreign Assets Control.
[FR Doc. 2023-27693 Filed 12-18-23; 8:45 am]
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