Attach_09_Taxes_Duties.pdf

Attachment 9

INFORMATION ON TAXES AND DUTIES IN FOREIGN COUNTRIES

1. KOREA:

Headquarters United States Forces Korea (USFK) Regulation 700-19, dated 19 Mar 92, Chapter

3, Paragraph 3-3 entitled “Invited Contractor SOFA Benefit” states “Article XV of the SOFA allows USFK to provide the following benefits to invited contractors:

(c) Exemption from custom duties and other such charges as provided for in Article XV, subparagraph 3c; and

(j) Exemption from Republic of Korea (ROK) taxes as provided for in Article XV, paragraph 5, 6, and 7.”

2. GERMANY:

Article X of the NATO SOFA excludes from taxation the income of members of the US Forces and the civilian component so long as the presence of the individual in Germany is "solely "due to his/her employment as a technical expert/troop care provider. This exclusion is further amplified in Articles 72 and 73 of the NATO SOFA

3. JAPAN:

Information regarding taxes and duties has not been received from Japan. However, if the SOFA agreement in place between the U.S. and Japan provides exemptions from taxes and/or duties, the SOFA agreement itself does not have to be specifically incorporated into this solicitation/contract for the offeror/contractor to be entitled to utilize the tax and duty exemptions contained within.