Attachment 2 Contractors_ Tax Exemption.pdf
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- Solicitation number
- W90VN625RA023
About this file
The document is a Contractor's Tax Exemption Declaration form for a federal contract related to environmental technical support at USAG Yongsan-Casey in Korea. The form requires detailed documentation of potential tax exemptions across multiple tax categories, including Customs Tax, Special Excise Tax, Value Added Tax (VAT), Special Excise (Petroleum) Tax, and Education Tax. The contractor must itemize and calculate potential tax amounts for various items, services, and petroleum products, certifying that all proposed supplies and services are exclusive of these specified taxes.
The form references several Korean legal statutes, including the US-ROK Status of Forces Agreement (SOFA), ROK Customs Law, ROK Value Added Tax Law, and ROK Special Excise Tax Law. It provides tables for contractors to document tax details such as number of units, cost per unit without tax, tax percentage, tax per unit, and total tax amount. The form requires the contractor to specify details like imported items, manufacturers, petroleum product types, and the oil company from which products will be purchased, with a space for the contractor's signature certifying the tax exemption declarations.
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ATTACHMENT: CONTRACTOR'S TAX EXEMPTION DECLARATION
(1) References:
(i) Contract clause entitled "FAR 52.229-06 Taxes--Foreign Fixed-Price Contracts (Jan
1991)."
(ii) US-ROK Status of Forces Agreement (SOFA), Articles IX and XVI.
(iii) ROK Customs Law, Law No. 1976, promulgated on 29 November 1967, as amended.
(iv) ROK Value Added Tax Law, Law No. 2934, promulgated on 22 December 1976
(effective date 1 July1977), as amended.
(v) ROK Special Excise Tax Law, Law No. 2935, promulgated on 22 December 1976
(effective date 1 July 1977), as amended.
(2) Contractor shall state the types and estimated amount of taxes that would normally apply to such transactions but are excluded from this proposal.
(i) Customs Tax (except for ROK MND-funded contracts or delivery orders):
Name of Item
No. of Units Cost of Unit w/o Tax
% of Tax Tax/Unit Tax Total
This item will be imported specifically for this contract. Yes_____ No____
(ii) Special Excise Tax:
Name of Item
No. of Units Cost of Unit w/o Tax
% of Tax Tax/Unit Tax Total
Name of manufacturer: __________________
(iii) Value Added Tax (VAT):
Input VAT on materials purchased for this contract: _____________
Input VAT on transportation leased/rented for this contract: _____________
Input VAT on equipment leased/rented for this contract: _____________
Input VAT on services purchased for this contract: _____________
Output VAT on total contract amount. _____________
(iv) Special Excise (Petroleum) Tax:
Type of Petroleum
No. of Liters Unit Price w/o Tax Tax/Unit Total Tax Amount
Regular Gasoline (L)
Premium Gasoline
(L)
Diesel (L)
Other (L)
(3) Name of the oil company from which POL products will be purchased:
Oil Company: _________________________________________ (Name only)
(v) Education Tax.
(4) I certify by this submission that all supplies and services to be purchased for this contract have been proposed exclusive of Value Added Tax, applicable Customs Tax
(except ROK MND-funded contracts and delivery orders), Special Excise Tax, and
Education Tax.
Contractor's Signature
File details come from the government source that posted it. Updated .