FAR 52.229-13 Taxes—Foreign Contracts in Afghanistan
Clause Federal Acquisition Regulation Nov 2021 version
Facts
- Citation
- FAR 52.229-13
- Type
- Clause
- Current version
- November 2021
- Prescribed in
- FAR 29.402-4(a)
- Last amended
- 86 FR 61017 Effective Dec 6, 2021
- 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 clause.
Text
As prescribed in 29.402-4(a), use the following clause:
Taxes—Foreign Contracts in Afghanistan (Nov 2021)
(a) Definition. U.S. Forces, as used in this clause, means the entity comprising the members of the force and of the civilian component, and all property, equipment, and materiel of the United States Armed Forces present in the territory of Afghanistan.
(b) Tax exemption. This acquisition is covered by the Security and Defense Cooperation Agreement (the Agreement) between the Islamic Republic of Afghanistan (Afghanistan) and the United States of America signed on September 30, 2014, and entered into force on January 1, 2015.
(1) The Agreement exempts the United States Government, and its contractors and subcontractors (other than those that are Afghan legal entities or residents), from paying any tax or similar charge assessed by the Government of Afghanistan on activities associated with this contract within Afghanistan if the activities are on behalf of or in support of U.S. Forces. The Agreement also exempts the acquisition, importation, exportation, reexportation, transportation, and use of supplies and services in Afghanistan, on behalf of or in support of U.S. Forces, from any taxes, customs, duties, fees, or similar charges imposed by the Government of Afghanistan.
(2) The Contractor shall exclude any Afghan taxes, customs, duties, fees, or similar charges from the contract price, other than those charged to Afghan legal entities or residents.
(3) The Agreement does not exempt Afghan employees of Government contractors and subcontractors from Afghan tax laws. To the extent required by Afghan law, the Contractor shall withhold tax from the wages of these employees and remit those payments to the appropriate Afghan taxing authority. These withholdings are an individual's liability, not a tax against the Contractor.
(c) Subcontracts. The Contractor shall include the substance of this clause, including this paragraph (c), in all subcontracts including subcontracts for commercial products or commercial services.
(End of clause)
Federal Register history
Proposed changes
| Proposed rule | Published | Comments |
|---|---|---|
| Federal Acquisition Regulation: Revolutionary Federal Acquisition Regulation Overhaul Parts 5, 24, and 29 | Closed Jul 23, 2026No final rule found |
Quick answers
What is FAR 52.229-13?
FAR 52.229-13 is a clause of the Federal Acquisition Regulation, titled "Taxes—Foreign Contracts in Afghanistan".
What is the current version of FAR 52.229-13?
The current version is dated November 2021.
Where is FAR 52.229-13 prescribed?
It is prescribed in FAR 29.402-4(a), Taxes—Foreign Contracts in Afghanistan.
When was FAR 52.229-13 last changed?
The most recent final rule on record is "Federal Acquisition Regulation: Revision of Definition of “Commercial Item”" (86 FR 61017), published Nov 4, 2021 and effective Dec 6, 2021.
Are changes to FAR 52.229-13 proposed?
One proposed change has no final rule yet.
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