DATE: January 29, 2002

SUBJECT: Defense Federal Acquisition Regulation Supplement (DFARS); Tax Exemptions for Contracts Performed in Italy

SOURCE: Federal Register, January 29, 2002, Vol. 67, No. 19, page 4210

AGENCIES: Department of Defense (DOD)

ACTION: Final Rule

SYNOPSIS: DOD is amending DFARS 252.229-7003, Tax Exemptions (Italy), to update the requirements pertaining to tax exemptions for DOD contracts performed in Italy.

EDITOR'S NOTE: For more on the proposed rule which this rule finalizes, see the September 21, 2001, FEDERAL CONTRACTS DISPATCH "Defense Federal Acquisition Regulation Supplement (DFARS); Tax Exemptions for Contracts Performed in Italy."

EFFECTIVE DATE: January 29, 2002.

FOR FURTHER INFORMATION CONTACT: Susan Schneider, Defense Acquisition Regulations Council, OUSD(AT&L)DP(DAR), IMD 3C132, 3062 Defense Pentagon, Washington, DC 20301-3062; 703-602-0326; fax: 703-602-0350. Cite DFARS Case 2000-D027 when referring to this final rule.

SUPPLEMENTAL INFORMATION: On September 21, 2001, DOD published a proposed rule to amend DFARS 252.229-7003 to update the information pertaining to tax exemptions that contractors must include on their invoices. DOD received no comments on the proposed rule, so it is finalizing the proposed rule without change.

This final rule requires that invoices include the contract number, the Imposta Valore Aggiunto (IVA) tax exemption claimed, and the appropriate fiscal code(s). In addition, the clause is revised to state that "the Contractor may address questions regarding the IVA tax to the Ministry of Finance, IVA office, Rome (06) 520741."

FOR FURTHER INFORMATION CONTACT: Panoptic Enterprises at 703-451-5953 or by e-mail to Panoptic@FedGovContracts.com.

Copyright 2002 by Panoptic Enterprises. All Rights Reserved.

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