Attachment 4 Tax Exemption Declaration.pdf

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 July

1977), 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 Number Cost/Unit of Item of Units 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 Number Cost/Unit of Item of Units w/o Tax % of Tax Tax/Unit Tax Total

Name of item manufacturer

(iii) Value Added Tax (VAT):

Amount of VAT on materials purchased for this contract: __________________________

Amount of VAT on transportation leased/rented for this contract: ____________________

Amount of VAT on equipment leased/rented for this contract: _______________________

Amount of VAT on services purchased for this contract: ___________________________

Amount of VAT on total contract amount: _______________________________________

(v) Education Tax.

(iv) Special Excise (Petroleum) Tax:

No. of Unit Price Total Tax

Liters w/o Tax Tax/Unit 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)

(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