FAR 52.209-12 Certification Regarding Tax Matters
Solicitation provision Federal Acquisition Regulation Oct 2025 version
Facts
- Citation
- FAR 52.209-12
- Type
- Solicitation provision
- Current version
- October 2025
- Prescribed in
- FAR 9.104-7(e)
- Last amended
- 90 FR 41872 Effective Oct 1, 2025
- Proposed changes
- 1
- Text as of
- FAC 2026-01
- Official text
- acquisition.gov
Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this solicitation provision.
Text
As prescribed in 9.104-7(e), insert the following provision:
Certification Regarding Tax Matters (Oct 2025)
(a) This provision implements section 523 of Division B of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. L. 113-235), and similar provisions, if contained in subsequent appropriations acts.
(b) If the Offeror is proposing a total contract price that will exceed $7 million (including options), the Offeror shall certify that, to the best of its knowledge and belief, it
(1) Has [fill-in] filed all Federal tax returns required during the three years preceding the certification;
(2) Has not [fill-in] been convicted of a criminal offense under the Internal Revenue Code of 1986; and
(3) Has not [fill-in], more than 90 days prior to certification, been notified of any unpaid Federal tax assessment for which the liability remains unsatisfied, unless the assessment is the subject of an installment agreement or offer in compromise that has been approved by the Internal Revenue Service and is not in default, or the assessment is the subject of a non-frivolous administrative or judicial proceeding.
(End of provision)
Federal Register history
Proposed changes
| Proposed rule | Published | Comments |
|---|---|---|
| Federal Acquisition Regulation: Revolutionary Federal Acquisition Regulation Overhaul Parts 9, 27, and 47 | Closed Oct 19, 2026No final rule found |
Quick answers
What is FAR 52.209-12?
FAR 52.209-12 is a solicitation provision of the Federal Acquisition Regulation, titled "Certification Regarding Tax Matters".
What is the current version of FAR 52.209-12?
The current version is dated October 2025.
Where is FAR 52.209-12 prescribed?
It is prescribed in FAR 9.104-7(e), Solicitation provisions and contract clauses.
When was FAR 52.209-12 last changed?
The most recent final rule on record is "Federal Acquisition Regulation: Inflation Adjustment of Acquisition-Related Thresholds" (90 FR 41872), published Aug 27, 2025 and effective Oct 1, 2025.
Are changes to FAR 52.209-12 proposed?
One proposed change has no final rule yet.
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