48 CFR § 29.402-4 - 29.402-4 Taxes—Foreign Contracts in Afghanistan.
---
identifier: "/us/cfr/t48/s29.402-4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 29.402-4 - 29.402-4 Taxes—Foreign Contracts in Afghanistan."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "29.402-4"
section_name: "29.402-4 Taxes—Foreign Contracts in Afghanistan."
chapter_number: 1
chapter_name: "FEDERAL ACQUISITION REGULATION"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "29"
part_name: "TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113."
regulatory_source: "48 FR 42293, Sept. 19, 1983, unless otherwise noted."
cfr_part: "29"
---
# 29.402-4 29.402-4 Taxes—Foreign Contracts in Afghanistan.
(a) Use the clause at 52.229-13, Taxes—Foreign Contracts in Afghanistan, in solicitations and contracts with performance in Afghanistan awarded by or on behalf of U.S. Forces, unless the clause at 52.229-14 is used.
(b) Use the clause at 52.229-14, Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement), instead of the clause at 52.229-13, Taxes—Foreign Contracts in Afghanistan, in solicitations and contracts with performance in Afghanistan awarded on behalf of or in support of the North Atlantic Treaty Organization (NATO), which are governed by the NATO Status of Forces Agreement (SOFA).
[85 FR 67625, Oct. 23, 2020]