[Federal Register Volume 69, Number 153 (Tuesday, August 10, 2004)]
[Proposed Rules]
[Pages 48445-48446]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-18084]
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DEPARTMENT OF DEFENSE
48 CFR Part 229
[DFARS Case 2003-D032]
Defense Federal Acquisition Regulation Supplement; Resolving Tax
Problems
AGENCY: Department of Defense (DoD).
ACTION: Proposed rule with request for comments.
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SUMMARY: DoD is proposing to amend the Defense Federal Acquisition
Regulation Supplement (DFARS) to update text pertaining to resolution
of tax problems under DoD contracts. This proposed rule is a result of
a transformation initiative undertaken by DoD to dramatically change
the purpose and content of the DFARS.
DATES: Comments on the proposed rule should be submitted in writing to
the address shown below on or before October 12, 2004, to be considered
in the formation of the final rule.
ADDRESSES: You may submit comments, identified by DFARS Case 2003-D032,
using any of the following methods:
Federal eRulemaking Portal: http://www.regulations.gov.
Follow the instructions for submitting comments.
Defense Acquisition Regulations Web Site: http://emissary.acq.osd.mil/dar/dfars.nsf/pubcomm. Follow the instructions for
submitting comments.
E-mail: [email protected]. Include DFARS Case 2003-D032 in the
subject line of the message.
Fax: Primary: (703) 602-7887; Alternate: (703) 602-0350.
Mail: Defense Acquisition Regulations Council, Attn: Mr.
Euclides Barrera, OUSD(AT&L)DPAP(DAR), IMD 3C132, 3062 Defense
Pentagon, Washington, DC 20301-3062.
Hand Delivery/Courier: Defense Acquisition Regulations
Council, Crystal Square 4, Suite 200A, 241 18th Street, Arlington, VA
22202-3402.
All comments received will be posted to http://emissary.acq.osd.mil/dar/dfars.nsf.
FOR FURTHER INFORMATION CONTACT: Mr. Euclides Barrera, (703) 602-0296.
SUPPLEMENTARY INFORMATION:
A. Background
DFARS Transformation is a major DoD initiative to dramatically
change the purpose and content of the DFARS. The objective is to
improve the efficiency and effectiveness of the acquisition process,
while allowing the acquisition workforce the flexibility to innovate.
The transformed DFARS will contain only requirements of law, DoD-wide
policies, delegations of FAR authorities, deviations from FAR
requirements, and policies/procedures that have a significant effect
beyond the internal operating procedures of DoD or a significant cost
or administrative impact on contractors or offerors. Additional
information on the DFARS Transformation initiative is available at
http://www.acq.osd.mil/dp/dars/transf.htm.
This proposed rule is a result of the DFARS Transformation
initiative. The proposed changes revise DFARS 229.101 to remove text
pertaining to (1) resolution of issues regarding the applicability of
taxes under DoD contracts; and (2) tax relief agreements between the
United States and European governments. This text will be relocated to
the new DFARS companion resource, Procedures, Guidance, and Information
(PGI). A proposed rule describing the purpose and structure of PGI was
published at 69 FR 8145 on February 23, 2004. The draft PGI text
related to this proposed rule is available at http://www.acq.osd.mil/dpap/dfars/changes.htm.
This rule was not subject to Office of Management and Budget review
under Executive Order 12866, dated September 30, 1993.
B. Regulatory Flexibility Act
DoD does not expect this rule to have a significant economic impact
on a substantial number of small entities within the meaning of the
Regulatory Flexibility Act, 5 U.S.C. 601, et seq., because the rule
relocates DoD procedural information related to tax relief, with no
change to policy. Therefore, DoD has not performed an initial
regulatory flexibility analysis. DoD invites comments from small
businesses and other interested parties. DoD also will consider
comments from small entities concerning the affected DFARS subpart in
accordance with 5 U.S.C. 610. Such comments should be submitted
separately and should cite DFARS Case 2003-D032.
C. Paperwork Reduction Act
The Paperwork Reduction Act does not apply because the rule does
not impose any information collection requirements that require the
approval of the Office of Management and Budget under 44 U.S.C. 3501,
et seq.
List of Subjects in 48 CFR Part 229
Government procurement.
Michele P. Peterson,
Executive Editor, Defense Acquisition Regulations Council.
Therefore, DoD proposes to amend 48 CFR Part 229 as follows:
1. The authority citation for 48 CFR Part 229 continues to read as
follows:
Authority: 41 U.S.C. 421 and 48 CFR Chapter 1.
PART 229--TAXES
2. Subpart 229.1 is revised to read as follows:
Subpart 229.1--General
Sec.
229.101 Resolving tax problems.
229.101 Resolving tax problems.
(a) Within DoD, the agency-designated legal counsels are the
defense agency General Counsels, the General Counsels of the Navy and
Air Force, and for the Army, the Chief, Contract Law Division, Office
of the Judge Advocate General.
(c) For guidance on directing a contractor to litigate the
applicability of a particular tax, see PGI 229.101(c).
[[Page 48446]]
(d) For information on tax relief agreements between the United
States and European foreign governments, see PGI 229.101(d).
[FR Doc. 04-18084 Filed 8-9-04; 8:45 am]
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