29.001 Definitions
Source: FAR 29.001 on acquisition.gov
Use FAR 29.001’s Afghanistan-specific definitions of NATO Forces and U.S. Forces precisely, because tax treatment under Part 29 can turn on whether personnel, property, or materiel fall within those defined categories.
Overview
- FAR 29.001 provides definitions used in FAR Part 29 (Taxes) for a narrow Afghanistan-related context. It defines NATO Forces and U.S. Forces so contracting officers and contractors can correctly interpret tax-related provisions that may apply to property, equipment, materiel, and personnel present in Afghanistan.
- The section’s purpose is to establish consistent meaning for these terms when applying Part 29 tax rules and any related contract clauses or determinations.
Key Rules
- NATO Forces
- Includes Members of the Force, Members of the Civilian Component, NATO Personnel, and all property, equipment, and materiel of NATO, NATO Member States, and Operational Partners present in Afghanistan.
- U.S. Forces
- Includes members of the force and civilian component, plus all property, equipment, and materiel of the United States Armed Forces present in Afghanistan.
Responsibilities
- Contracting Officers: apply these definitions accurately when interpreting tax treatment under FAR Part 29.
- Contractors: determine whether their work, supplies, or support relate to NATO Forces or U.S. Forces in Afghanistan for tax and contract administration purposes.
- Agencies: ensure consistent use of these definitions in solicitations, clauses, and tax-related decisions.
Practical Implications
- This section exists to avoid ambiguity in tax administration for Afghanistan-related contracts.
- It affects how contractors assess whether certain personnel, property, or support activities fall within tax-related exceptions or treatment under Part 29.
- A common pitfall is assuming these terms apply broadly outside the Afghanistan context or without checking the related Part 29 provisions.
As used in this part—
North Atlantic Treaty Organization (NATO) Forces means the Members of the Force, Members of the Civilian Component, NATO Personnel and all property, equipment, and materiel of NATO, NATO Member States, and Operational Partners present in the territory of Afghanistan.
U.S. Forces 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.