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 an extension. The Government may exercise this option if: (1) a need for
the services exists, and (2) performance in the first year has been
satisfactory Nothing contained herein shall be construed as a guarantee on
the part of the Government to exercise the option to extend the ordering
period for an additional one (I) year period. the total duration of this
contract, including the option, shall not exceed two (2) years for ordering
purposes.
91.
5252.229-9302, CONSUMPTION TAX EXEMPTION PROCEDURES ON PURCHASE OF
GOODS AND SERVICES BY THE UNITED STATES ARMED FORCES
IN JAPAN [JAPANESE LAW NO. 108, 1988] (MAR 1992)
The Consumption Tax Law (Law No. 108, 1988) was enacted in the Diet of
Japan on 24 December 1988, and applied from April 1, 1989. the Government
of Japan (GOJ) and the United states government (USG), in accordance with
paragraph 3, Article XII, of the "The Agreement Under Article VI of the
Treaty of Mutual Cooperation And Security Between Japan And The United
States of America Regarding Facilities And Areas And The Status of United
States Armed Forces In Japan" (SOFA), have agreed upon procedures for
exempting the United states from the Consumption Tax on the Following
transactions upon appropriate certification:
(1) goods and services purchased in Japan for official purposes of the
U. S. Armed Forces by the U. S. Armed Forces or its authorized procurement
agencies;
(2) Goods and services purchased in Japan, by persons, including
corporations, who are designated by the USG in accordance with the
provisions of paragraphs 1 and 2, Article XIV of the SOFA (Article XIV
Contractors), solely for the purpose of performing the business of
construction, maintenance or operation under the contract for construction,
etc., for use by the U. S. Armed Forces, or film and gasoline purchased in
Japan by Article XIV Contractors solely for the business activities
described above.
b. The underlying objective is to obtain the full amount of the exemption
from the tax on U. S. Forces procurement immediately at the time of
purchase, and at the same time give the contractor a proof of purchase
document, acceptable to GOJ tax authorities, which he/she can present to
the tax authorities to obtain a tax credit an/or refund
for tax already collected and paid by previous sellers.
C. By the submission of their offer, the offeror certifies that Japanese
consumption tax is not part of the bid price, nor will it be a part of any
subsequent modification to the contract. Procedures for Contractors to
obtain a consumption tax credit are described in a handbook that may be
obtained from the Procuring Contracting Office.
5252.236-9300, LIMITATIONS ON AUTHORITY OF A-E (JUL 1991)
92.
Unless specific exceptions are established by a written-instruction issued
by the Contracting Officer, the A-E:
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