19M05526Q0007-Purchase of Vehicle-One- Heavy-Duty Off-Road Sport Utility Vehicle (SUV)_signed.pdf

The Embassy of the United States of America Rabat, Morocco

July 08, 2026

Subject: RFQ 19M05526Q0007 – Purchase of One (1) Heavy-Duty Off-Road Sport Utility

Vehicle (SUV)

Dear Prospective Quoters, The U.S. Embassy Rabat has a requirement for the provision and delivery of one (1) Heavy-

Duty Off-Road Sport Utility Vehicle (SUV) in accordance with the specifications and the terms and conditions set forth herein.

The U.S. Government intends to award a purchase order resulting from this solicitation to the lowest-priced, technically acceptable (LPTA) quoter who is a responsible contractor, in accordance with FAR 52.212-1. The Government intends to make an award based on initial quotations without holding discussions; however, discussions may be conducted with vendors within the competitive range if necessary.

Vendors are advised that offers will be evaluated solely on the mandatory specifications listed below. Additional features or options beyond the stated requirements may be accepted by the

Government but will not be considered in the technical evaluation nor factored into the ranking of vendors’ price. Pricing information for any optional features will be disregarded.

Quotation Due Date: 17:00 GMT+1 on August 07, 2026.

All offers shall be Firm Fixed Price (FFP). The quoted price must include all labor, materials, overhead, profit, and transportation necessary to deliver the vehicle to the U.S. Embassy Rabat.

Payment will only be made for items explicitly itemized in the vendor’s quotation. No additional charges not included in the submitted quotation will be considered. The applicable Value Added

Tax (VAT) should be separately listed in the quotation or invoice.

Delivery timelines will be considered during the technical evaluation. The Government reserves the right to place an order with any vendor whose offered SUV meets all mandatory specifications and can ensure delivery in the shortest timeframe, preferably within 45 days of order issuance. If the awarded vendor fails to deliver within the agreed timeframe, the Embassy reserves the right to withdraw the order unilaterally and procure the vehicle from another vendor.

An invoice shall be issued only after delivery of the vehicle and submission of all required documentation. Full payment will be made within 30 days of receipt of a proper invoice.

Only official authorized dealers are qualified to submit their bids.

SAM Registration:

Notwithstanding FAR 4.203-1(b)(5)(ii), the Contracting Officer has determined that it is in the best interest of the U.S. Government to accept quotations from offerors that are and are not registered in the SAM (System for Award Management) database at https://www.sam.gov

• Offerors with an active SAM registration need only provide their Unique Entity Identifier

(UEI) number and are not required to complete the information in 52.204-90 since relevant information is found in their SAM registration.

• Offerors without an active SAM registration must complete FAR 52.204-90, Offeror

Identification, in Section 5, Representations and Certifications. This information must be updated annually if option years are included in the solicitation or award.

Interested parties shall submit their quotation electronically to rabatgsocontracts@state.gov.

Electronic submissions must not exceed 30MB in total size.

In order for a quotation to be considered, you must also complete and submit the following:

1. SF-1449

2. Section I, Pricing

3. Section 5 Representations and Certifications

Sincerely, Marc Hildwein

Contracting Officer mailto:rabatgsocontracts@state.gov

TABLE OF CONTENTS

SECTION I - THE SCHEDULE

I.I PRICE

I.II SCOPE OF WORK

SECTION 2 - CONTRACT CLAUSES

SECTION 3 - OFFEROR REPRESENTATIONS AND CERTIFICATIONS

SECTION I- THE SCHEDULE

I. PRICING

I.I. VALUE ADDED TAX:

VALUE ADDED TAX. Value Added Tax (VAT) is not included in the CLIN rates. Instead, it will be priced as a separate Line Item in the contract and on Invoices. Local law dictates the portion of the contract price that is subject to VAT; this percentage is multiplied only against that portion.

I.II. PRICING

Description Unit Qty

Unit

Price

(MAD)

Total Price

(MAD)

2026 4WD Heavy-Duty Off-Road SUV Each 1

Pursuant to advertisement and the detailed specifications below.

Total without Tax

Total Local Taxes (MAD)

TOTAL AMOUNT (MAD)

*Prices should be in MAD

I.II SCOPE OF WORK

Heavy-Duty Off-Road SUV for The U.S. Embassy Rabat

1. Purpose & Operational Context

1.1 Operational Environment

The vehicle will be used for regular travel between Rabat and multiple remote locations throughout the Moroccan Sahara and mountainous regions. Operations include frequent off-road driving over sand, gravel, rocky tracks, and steep gradients. The vehicle must therefore be engineered for high durability, reliability, and long-range independence.

1.2 Required Vehicle Profile

The vehicle required is a four-wheel-drive (4WD) heavy-duty SUV designed for extended off-road operations in extreme conditions, with field-proven reliability in harsh environments and a strong operational history in military, diplomatic, and humanitarian missions.

2. Required Vehicle Characteristics (Off-Road Focus)

2.1 Chassis and Architecture

• Body-on-Frame Construction: The vehicle must use ladder-frame (body-on-frame) architecture to ensure exceptional chassis strength, resistance to twisting forces, and the ability to withstand repeated off-road stress.

• Structural Rigidity: The ladder frame must demonstrate high structural rigidity to prevent fatigue during repeated off-road flexing.

• Load Management: The structure must be designed to support towing, payload, and continuous operation over uneven and unpaved terrain.

2.2 Drivetrain and Off-Road Controls

• Four-Wheel Drive System: The vehicle shall be equipped with a heavy-duty four-wheel-drive (4WD) system capable of sustained operation on paved roads, sand, gravel, rocky terrain, and steep gradients.

• Traction Capability: The drivetrain shall provide features necessary to maximize traction in challenging off-road conditions, including low-range gearing and differential-locking capability or equivalent traction-enhancing technology.

• Off-Road Driving Assistance: The vehicle should include selectable terrain management modes or equivalent systems that optimize vehicle performance for various off-road surfaces such as sand, mud, rocks, and loose gravel.

• Descent and Hill Control: The vehicle should include systems that assist the driver during steep ascents and descents while maintaining vehicle stability.

• Heavy-Duty Components: Axles, transfer case, and driveline components shall be designed for continuous heavy-duty off-road operation under full payload.

2.3 Powertrain & Climate Adaptation

• Climate Resilience: Engine and transmission must have a proven track record in harsh climates, including high heat, sand exposure, and remote-area operation.

• Performance Stability: The powertrain must deliver reliable performance under heavy load, extended idling, and long-distance travel.

• Mechanical Longevity: Preference for naturally aspirated or low-stress engines known for longevity in remote regions.

• Expedition Capability: The vehicle must demonstrate proven long-range expedition capability for extended missions in remote desert and mountain regions.

• Low Electronic Dependency: Electronic systems should be minimized where possible, with low electronic dependency to reduce failure points and ensure operability in remote areas with limited diagnostic capabilities.

2.4 Engine Specifications

• Diesel-powered engine designed for heavy-duty operation

• Displacement: should be at least 2,750 cc.

• Output: Minimum output of 200 horsepower (150 kW) and up to 500 Nm of torque.

• Engine shall be capable of sustained operation under high ambient temperatures, extended idling, and continuous off-road use.

• The powertrain shall have a demonstrated record of durability and reliability in harsh environments.

2.5 Geometry, Suspension, and Tires

• Off-Road Geometry: High ground clearance suitable for desert dunes and rocky trails.

Approach, departure, and breakover angles must be optimized to allow traversal of sudden inclines, dips, and off-road obstacles without damage.

• Suspension Architecture: Robust suspension system, engineered for heavy-duty off-road operations, ensuring durability, enhanced wheel articulation, and stable handling on both paved and unpaved terrain.

• Stabilizer Mechanism: Suspension technologies that improve wheel articulation off-road while maintaining stability on paved roads.

• Shock Absorbers: Must be tuned or designed for high-temperature operation in desert environments.

• Wheels & Tires: at least 18" alloy wheels compatible with high-profile, heat-resistant all-terrain tires suitable for prolonged desert and mountain operations.

• Spare Tire Requirements: A full-size spare mounted in a readily accessible location is mandatory. It must match the main set exactly in size, load rating, and tread pattern.

2.6 Operational Protections & Enhancements

• Fuel Capacity: Large fuel tank capacity (extended range) is required to support travel across areas with limited fuel availability without frequent refueling.

• Cooling System: Heavy-duty cooling system suitable for desert operations.

• Filtration: Dust-resistant air filtration for engine and cabin. Enhanced air intake and filtration systems suitable for dusty operating environments are preferred.

• Underbody Armor: Skid plates for the fuel tank, transfer case, and engine. Reinforced underbody architecture protecting fuel lines, brake lines, and wiring harnesses routed high and shielded from impact.

• Recovery & Body Features: Front and rear tow hooks or recovery points, roof rails, side steps, black front bumper, black door handles, and mirror caps.

3. Interior, Comfort, and Safety Systems

3.1 Seating Capacity and Materials

• Configuration: 7-seat configuration with a functional third row suitable for personnel transport.

• Cargo Flexibility: Interior must support flexible cargo configuration, including folding third-row seating for equipment transport.

• Durability: Seats must be durable and appropriate for long-distance travel.

• Trim: Leather multifunction steering wheel and leather gear shift knob.

3.2 Comfort and Multimedia Amenities

• Dual-zone automatic climate control.

• At least 7" digital instrument cluster and 9" central touchscreen multimedia display.

• 6-speaker audio system and USB ports / 12V outlets.

• Keyless-GO smart entry and start.

• Front armrest with cup holders, luggage cover, front and rear power windows, and day/night rearview mirror.

3.3 Safety & Driver Assistance Systems

• Passive Safety: Front, side, curtain, and knee airbags. Remote central locking and anti-theft immobilizer.

• Active Safety Controls: The vehicle shall include electronic safety and driver-assistance systems that enhance stability and control during both on-road and off-road operation, including:

▪ Anti-lock Braking System (ABS)

▪ Electronic Stability Control (ESC) or equivalent

▪ Hill-start and hill-descent assistance or equivalent

▪ Tire Pressure Monitoring System (TPMS)

• Advanced Driver Assistance Systems:

o Forward Collision Warning & Mitigation o Adaptive Cruise Control o Lane Departure Warning o Park Assist with rearview camera and front/rear parking sensors o Traffic Sign Recognition.

o Automatic High Beams

4. Logistics, Warranty, and Maintenance

4.1 Spare Parts & Maintainability

• Global & Local Logistics: The model must have strong global parts availability, particularly in Morocco. Preference for a platform widely used by government, military, and humanitarian organizations due to strong logistical support.

• Field Repairability: Maintenance and repairs should be easily supportable in remote areas with limited workshop capabilities.

• Modular Architecture: The vehicle should incorporate a modular maintenance design allowing easy access to service points and replacement of common wear components using basic tools.

4.2 Warranty and Service Support Requirements

• Warranty Period: Standard manufacturer warranty of at least 3 years or 100,000 km.

• Dealer Location: The vehicle must be available through an authorized dealer located in

Rabat.

• Geographic Support Coverage: The authorized dealer must be capable of providing warranty and maintenance services within a 100 km radius of the U.S. Embassy in Rabat.

• In-Country Support: The vendor must ensure the continuous availability of in-country spare parts and certified service support.

4.3 Delivery Requirements

• Delivery Location: Embassy of the United States of America, Km 5.7 Avenue Mohamed

VI, Souissi, Rabat, Morocco.

• Delivery Timeline: Delivery must be completed within 30 days from the date of contract award.

5. Vendor Eligibility & Evaluation Criteria

5.1 Vendor Eligibility Requirement

• Only official authorized dealers are qualified to submit their bids.

5.2 Evaluation Factors

Selection will be based on the following four factors:

1. Full compliance with the required technical specifications.

2. Competitive pricing.

3. Quality of warranty coverage and after-sales service.

4. Ability to meet the required delivery timeline.

SECTION 2 - CONTRACT CLAUSES

52.204-90 OFFEROR IDENTIFICATION (NOV 2025)

If the Offeror will not have an active Federal Government contracts registration in the System for

Award Management (https://www.sam.gov) when submitting its offer, it shall complete paragraphs (c) and (d) of this provision and include its responses with its offer.

Definitions. As used in this provision—

(a) Commercial and Government Entity (CAGE) code has the meaning provided in the clause at

FAR 52.204-91, Contractor Identification, of this solicitation.

Common parent means that corporate entity that owns or controls an affiliated group of corporations that files its federal income tax returns on a consolidated basis, and of which the offeror is a member.

Electronic Funds Transfer (EFT) indicator means a bank account identifier to establish additional

System for Award Management records for identifying alternative EFT accounts (see part 32) for the same entity.

Highest-level owner means the entity that owns or controls an immediate owner of the offeror, or that owns 52.204-90 or controls one or more entities that control an immediate owner of the offeror. No entity owns or exercises control of the highest-level owner.

Immediate owner means an entity, other than the offeror, that has direct control of the offeror.

Indicators of control include, but are not limited to, one or more of the following: ownership or interlocking management, identity of interests among family members, shared facilities and equipment, and the common use of employees. There may be more than one immediate owner

(e.g., joint ventures).

Predecessor means an entity whose assets were acquired by the offeror or another entity (most often through merger or acquisition) and whose affairs are now carried out by the offeror or the other entity under a new name.

Taxpayer Identification Number means the number required by the Internal Revenue Service

(IRS) to be used by the offeror to report income tax and other returns. It may be either a Social

Security Number or an Employer Identification Number.

Unique entity identifier (UEI) has the meaning provided in the clause at FAR 52.204-91, Contractor Identification, of this solicitation.

(c) Unique Entity Identifier (UEI).

(1) The Offeror shall enter, in the block with its name and address on the cover page of its offer, the annotation “Unique Entity Identifier” followed by the UEI that identifies the Offeror's name and address exactly as stated in the offer. The Offeror shall also enter its EFT indicator, if applicable.

(2) If the Offeror does not have a UEI, it shall go to https://www.sam.gov to obtain one. The

Government will independently validate the existence and uniqueness of the Offeror before assigning a UEI.

(c) Taxpayer identification. The Offeror shall provide with its offer the following information that is necessary to comply with debt collection requirements of 31 U.S.C. 7701(c) and 3325(d);

reporting requirements of 26U.S.C. 6041, 6041A, and 6050M; and the implementing IRS regulations:

(1) Taxpayer identification number (TIN)

□ TIN: ______________;

□ TIN has been applied for; or

□ TIN is not required because

□ Offeror is a nonresident alien, foreign corporation, or foreign partnership that does not have income effectively connected with the conduct of a trade or business in the United States and does not have an office or place of business or a fiscal paying agent in the United States;

□ Offeror is an agency or instrumentality of a foreign government; or

□ Offeror is an agency or instrumentality of the Federal Government.

(2) Type of organization.

□ Sole proprietorship;

□ Partnership;

□ Corporate entity (not tax-exempt);

□ Corporate entity (tax-exempt);

□ Government entity (Federal, State, or local);

□ Foreign government;

□ International organization per 26 CFR 1.6049-4; or

□ Other.

(3) Common parent.

□ Offeror is not owned or controlled by a common parent as defined in paragraph (a) of this provision; or

□ Name and TIN of common parent:

Name: ______________

TIN: ______________

(4) The TIN provided in paragraph (c)(1) of this provision may be matched with IRS records to verify the accuracy of the Offeror's TIN. The Government may use the TIN to collect and report on any delinquent amounts arising out of the Offeror's relationship with the Government (31

U.S.C. 7701(c)(3)).

(d) Commercial and Government Entity (CAGE) code.

(1) The Offeror shall provide its CAGE code with its offer with its name and location address or otherwise include it prominently in its offer. The CAGE code shall be for that name and location address. Insert the word “CAGE” before the code. The Offeror may obtain a CAGE code as indicated in the following table

If the Offeror is… Then…

Located in the United States or its outlying areas Submit a request to the DLA CAGE Branch via https://cage.dla.mil

Located outside the United States and its outlying areas and its country is a member of the North

Atlantic Treaty Organization(NATO) or a sponsored nation Contact the appropriate National

Codification Bureau(https://www.nato.int/structur/ac/135/about/contacts)

(2) The Offeror shall provide the CAGE code and legal business name (Do not use a “doing business as”name) for—

(i) Its immediate owner(s), if any;

(ii) Its highest-level owner, if any; and

(iii) Any predecessor(s), or predecessor of an Offeror’s predecessor, that held a Federal contract or grant within the last three years.

Owner Type CAGE Code Legal Business Name https://www.nato.int/structur/ac/135/about/contacts

Immediate owner

Highest-level owner

Predecessor *

* Predecessor CAGE code may be marked “Unknown.”

If the Offeror has more than one immediate owner (such as a joint venture), give the information for each owner (or joint venture participant). If the Offeror has more than one predecessor, provide information for each predecessor in reverse chronological order.

(End of provision )

52.204-91 CONTRACTOR IDENTIFICATION (NOV 2025)

Contract performance may require contractor personnel to attend meetings with government personnel and the public, work within government offices, and/or utilize government email.

Contractor personnel must take the following actions to identify themselves as non-federal employees:

1) Use an email signature block that shows name, the office being supported and company affiliation (e.g. “John Smith, Office of Human Resources, ACME Corporation Support

Contractor”);

2) Clearly identify themselves and their contractor affiliation in meetings;

3) Identify their contractor affiliation in Departmental e-mail and phone listings whenever contractor personnel are included in those listings; and

3) Contractor personnel may not utilize Department of State logos or indicia on business cards.

(End of clause)

SECTION 3 - REPRESENTATIONS AND CERTIFICATIONS

52.209-2 PROHIBITION ON CONTRACTING WITH INVERTED DOMESTIC

CORPORATIONS-REPRESENTATION (NOV 2025)

(a)Definitions. As used in this clause—

Inverted domestic corporation means a foreign incorporated entity that meets the definition of an inverted domestic corporation under 6 U.S.C. 395(b), applied in accordance with the rules and definitions of 6 U.S.C.395(c).

Subsidiary means an entity in which more than 50 percent of the entity is owned—

(1) Directly by a parent corporation; or

(2) Through another subsidiary of a parent corporation.

(b) Government agencies are not permitted to use appropriated (or otherwise made available) funds for contracts with either an inverted domestic corporation, or a subsidiary of an inverted domestic corporation, unless the exception at 9.108-3(b) applies or the requirement is waived in accordance with the procedures at9.108-5.

(c) Representation. The Offeror represents that-

(1) It □ is, □ is not an inverted domestic corporation; and

(2) It □ is, □ is not a subsidiary of an inverted domestic corporation.

(End of provision)

52.209-11 REPRESENTATION BY CORPORATIONS REGARDING DELINQUENT TAX

LIABILITY OR A FELONY CONVICTION UNDER ANY FEDERAL LAW (NOV 2025)

The Government will not enter into a contract with any corporation that—

(1) Has any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability, where the awarding agency is aware of the unpaid tax liability, unless an agency has considered suspension or debarment of the corporation and made a determination that suspension or debarment is not necessary to protect the interests of the Government; or

(2) Was convicted of a felony criminal violation under any Federal law within the preceding 24 months, where the awarding agency is aware of the conviction, unless an agency has considered suspension or debarment of the corporation and made a determination that this action is not necessary to protect the interests of the Government.

The Offeror represents that–

(1) It is □ is not □ a corporation that has any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability; and

(2) It is □ is not □ a corporation that was convicted of a felony criminal violation under a Federal law within the preceding 24 months.

(End of provision)

52.240-90 SECURITY PROHIBITIONS AND EXCLUSIONS REPRESENTATIONSAND

CERTIFICATIONS (NOV 2025)

Definitions. As used in this provision—

Backhaul, covered article, covered telecommunications equipment or services, critical technology, FASCSA order, Intelligence community, interconnection arrangements, national security system, roaming, sensitive compartmented information, sensitive compartmented information system, source, and substantial or essential component have the meanings provided in the clause 52.240-91, Security Prohibitions and Exclusions.

Business operations means engaging in commerce in any form, including by acquiring, developing, maintaining, owning, selling, possessing, leasing, or operating equipment, facilities, personnel, products, services, personal property, real property, or any other apparatus of business or commerce.

(1) Marginalized populations of Sudan means—

(2) Are conducted under specific authorization from the Office of Foreign Assets Control in the

Department of the Treasury, or are expressly exempted under Federal law from the requirement to be conducted under such authorization;

(3) Consist of providing goods or services to marginalized populations of Sudan;

(4) Consist of providing goods or services to an internationally recognized peacekeeping force or humanitarian organization;

(5) Consist of providing goods or services that are used only to promote health or education; or

(6) Have been voluntarily suspended.

Sensitive technology—

(1) Means hardware, software, telecommunications equipment, or any other technology that is to be used specifically—

(i) To restrict the free flow of unbiased information in Iran; or

(ii) To disrupt, monitor, or otherwise restrict speech of the people of Iran; and

(2) Does not include information or informational materials the export of which the President does not have the authority to regulate or prohibit pursuant to section 203(b)(3) of the

International Emergency Economic Powers Act (50 U.S.C. 1702(b)(3)).

(b) Procedures.

(1) Covered telecommunications and video surveillance. The Offeror shall review the list of excluded parties in the System for Award Management (SAM) at https://www.sam.gov for entities excluded from receiving federal awards for “covered telecommunications equipment or services.”

(2) FASCSA Orders.

(i) The Offeror shall search in SAM for the phrase “FASCSA order” for any covered article, or any products or services produced or provided by a source, if there is an applicable FASCSA order described in paragraph (e) of FAR 52.240-91, Security Prohibitions and Exclusions.

(ii) The Offeror shall review the solicitation for any FASCSA orders that are not in SAM but are effective and apply to the solicitation and resultant contract (see FAR 40.204-1(c)(2)).

(iii) FASCSA orders issued after the date of solicitation do not apply unless added by an amendment to the solicitation.

52.229-11 TAX ON CERTAIN FOREIGN PROCUREMENTS-NOTICE AND

REPRESENTATION (JULY 2025)

(a) Definitions. As used in this provision—

Foreign person means any person other than a United States person.

Specified Federal procurement payment means any payment made pursuant to a contract with a foreign contracting party that is for goods, manufactured or produced, or services provided in a foreign country that is not a party to an international procurement agreement with the United

States. For purposes of the prior sentence, a foreign country does not include an outlying area.

United States person as defined in 26 U.S.C. 7701(a)(30) means—

(1) A citizen or resident of the United States;

(2) A domestic partnership;

(3) A domestic corporation;

(4) Any estate (other than a foreign estate, within the meaning of 26 U.S.C. 701(a)(31)); and

(5) Any trust if—

(i) A court within the United States is able to exercise primary supervision over the administration of the trust; and

(ii) One or more United States persons have the authority to control all substantial decisions of the trust.

(b) Unless exempted, there is a 2 percent tax of the amount of a specified Federal procurement payment on any foreign person receiving such payment. See 26 U.S.C. 5000C and its implementing regulations at 26 CFR 1.5000C-1 through 1.5000C-7.

(c) Exemptions from withholding under this provision are described at 26 CFR 1.5000C-1(d)(5) through (7). The Offeror would claim an exemption from the withholding by using the

Department of the Treasury Internal Revenue Service Form W-14, Certificate of Foreign

Contracting Party Receiving Federal Procurement Payments, available via the internet at www.irs.gov/w14. Any exemption claimed and self-certified on the IRS Form W-14 is subject to audit by the IRS. Any disputes regarding the imposition and collection of the 26 U.S.C. 5000C tax are adjudicated by the IRS as the 26 U.S.C. 5000C tax is a tax matter, not a contract issue.

The IRS Form W-14 is provided to the acquiring agency rather than to the IRS.

(d) For purposes of withholding under 26 U.S.C. 5000C, the Offeror represents that—

(1) It [__]is [__]is not a foreign person; and

(2) If the Offeror indicates “is” in paragraph (d)(1) of this provision, then the Offeror represents that—I am claiming on the IRS Form W-14 [____] a full exemption, or [____] partial or no exemption [Offeror shall select one] from the excise tax.

(e) If the Offeror represents it is a foreign person in paragraph (d)(1) of this provision, then—

(1) The clause at FAR 52.229-12, Tax on Certain Foreign Procurements, will be included in any resulting contract; and

(2) The Offeror submit with its offer the IRS Form W-14. If the IRS Form W-14 is not submitted with the offer, exemptions will not be applied to any resulting contract and the Government will withhold a full 2 percent of each payment.

(f) If the Offeror selects “is” in paragraph (d)(1) and “partial or no exemption” in paragraph

(d)(2) of this provision, the Offeror will be subject to withholding in accordance with the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, in any resulting contract.

(g) A taxpayer may, for a fee, seek advice from the Internal Revenue Service (IRS) as to the proper tax treatment of a transaction. This is called a private letter ruling. Also, the IRS may publish a revenue ruling, which is an official interpretation by the IRS of the Internal Revenue

Code, related statutes, tax treaties, and regulations. A revenue ruling is the conclusion of the IRS on how the law is applied to a specific set of facts. For questions relating to the interpretation of the IRS regulations go to https://www.irs.gov/help/tax-law-questions.

(End of provision)