5. Local_Clauses_Tax_Exemption_ROK.pdf
PDF 47 KB Posted
- Attached to
- Autonomous Kitchen – Robotics-as-a-Service (RaaS) -Month To Month Lease- Location: South Korea Federal contract opportunity
- Solicitation number
- W90VN926QA065
About this file
This document contains local contract clauses for the United States Forces Korea (USFK) based on the Status of Forces Agreement (SOFA) between the Republic of Korea and the United States of America.
The document establishes two tax exemption provisions applicable to contractors performing work for USFK. Under the customs duty exemption (Article IX), contractors are exempt from Republic of Korea customs duties and related charges on all imported materials, supplies, and equipment. Contractors must certify that contract prices exclude customs duties and provide the Contracting Officer with the total amount of duties excluded so the Contracting Officer can return USFK Form 75 for filing with the Republic of Korea Customs Office at the time of import or after payment. The special excise tax exemption (Article XVI) requires contractors to identify at contract award which items are subject to special excise taxes, including item name, quantity, cost per unit without tax, tax percentage, and manufacturer information. For construction and single-delivery contracts, contractors purchase tax-inclusive items from manufacturers and present a notification letter requesting refund, which the manufacturer submits to its District Tax Office for processing. For requirements-type contracts, refund requests are submitted monthly with copies of USFK delivery orders. Contractors bear responsibility for timely submission of all documentation to the Contracting Officer and coordination with Korean tax authorities as required under the SOFA.
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Text version
UNITED STATES FORCES KOREA (USFK)
CONTRACT LOCAL CLAUSES
LOCAL CLAUSES
Status of Forces Agreement (SOFA) between the Republic of Korea and the United States of America
1. Tax Exemption — Customs, Republic of Korea
Pursuant to Article IX of the Status of Forces Agreement between the Republic of Korea and the United States of America, the United States and its contractors are exempt from Republic of Korea customs duties and other related charges.
By submission of its offer or quote, the Contractor certifies that the price for all material, supplies, and equipment to be imported for the performance of this contract do not include any otherwise applicable customs duties.
To obtain an exemption or reimbursement for customs duties paid pursuant to performance of the contract, the contractor must provide the Contracting Officer with the total amount of customs duties that have been excluded from the contract price. The Contracting Officer will return USFK Form 75 to the contractor for filing with the Republic of Korea Customs Office at the time of import declaration or later if the customs duties were paid before award of the contract.
2. Tax Exemption — Special Excise Tax, Republic of Korea
This clause is in implementation of Article XVI of the Status of Forces Agreement between the Republic of Korea and the United States, granting Contractors exemption from Republic of Korea Special Excise Taxes.
At the time this contract is awarded the Contractor shall indicate to the Contracting Officer which items will be purchased for the contract that are subject to Special Excise Tax. It shall indicate the following information:
• Name of the item
• Number of units to be purchased
• Cost per unit without tax
• Percentage of tax
• Tax amount per unit
• Total tax
• Manufacturer of the item
The Contracting Officer will verify the reasonableness of the quantities claimed and ensure that the Contractor has certified that the contract price excludes Special Excise Tax on those items subject to the tax. The Contractor shall purchase the special excise-taxed items from the manufacturer, tax-inclusive.
Procedure for Construction and Single-Delivery Type Supply and Service Contracts: At the time it purchases the items it shall present the manufacturer with a notification letter requesting refund of the Special Excise Tax. (Copies of this letter can be obtained from the 411th CSB, Korea Contracting Officer.) The manufacturer will endorse the letter to the manufacturer's District Tax Office which will make refund to the manufacturer. The manufacturer will make subsequent refund to the Contractor.
Procedure for Requirements-Type Contracts: Requests for refund under requirements-type contracts will be submitted monthly and will be accompanied by copies of the USFK delivery orders issued.
NOTE: Contractors are responsible for ensuring all applicable documentation is submitted in a timely manner to the Contracting Officer and for coordinating with Korean tax authorities as required under the Status of Forces Agreement.
Reference: Status of Forces Agreement (SOFA) — Articles IX and XVI | USFK Form 75 | 411th Contracting Support Brigade (CSB), Korea
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