4.203 Taxpayer identification information
Source: FAR 4.203 on acquisition.gov
Contracting officers must ensure contractor TIN and organization type information is accurately collected and promptly transmitted to payment offices to enable proper payment and tax reporting.
Overview
FAR 4.203 outlines the requirements for collecting, documenting, and transmitting contractor Taxpayer Identification Number (TIN) and type of organization information to payment offices. This section ensures that payment offices have the necessary tax information to process payments and comply with federal reporting requirements. The regulation specifies procedures for different contract types, including standard contracts, Federal Supply Schedule (FSS) contracts, basic ordering agreements, and indefinite-delivery contracts. It also addresses how to handle situations where TIN or organization information is provided after contract award.
Key Rules
- Attachment of TIN Information
- If the contractor provides a TIN via solicitation provisions (52.204-3 or 52.212-3(l)), the contracting officer must attach the completed provision as the last page of the contract copy sent to the payment office.
- Alternative Sources of TIN
- If TIN or organization type is obtained from another source, the contracting officer must annotate the last page of the contract or order with this information, unless agency procedures provide otherwise.
- Post-Award TIN Submission
- If the contractor submits TIN or organization type after award, the contracting officer must forward it to the payment office within 7 days.
- Federal Supply Schedule Orders
- For FSS orders, the contracting officer must provide TIN and organization type to the payment office per the procedures in paragraph (b).
- Basic Ordering Agreements/Indefinite-Delivery Contracts
- The issuing contracting officer must provide TIN and organization type to ordering officers, and ordering officers must ensure this information is sent to the payment office as required.
Responsibilities
- Contracting Officers: Ensure TIN and organization type are collected, documented, and transmitted to payment offices according to contract type and timing.
- Contractors: Provide accurate TIN and organization type information, including post-award updates if necessary.
- Agencies: Oversee compliance and may establish additional procedures for transmitting tax information.
Practical Implications
- This section exists to ensure timely and accurate payment processing and IRS compliance.
- Missing or delayed TIN information can result in payment delays or compliance issues.
- Contracting officers must be diligent in collecting and forwarding tax information, especially for complex contract vehicles like FSS and indefinite-delivery contracts.
(a) If the contractor has furnished a Taxpayer Identification Number (TIN) when completing the solicitation provision at 52.204-3, Taxpayer Identification, or paragraph (l) of the solicitation provision at 52.212-3, Offeror Representations and Certifications-Commercial Products and Commercial Services, the contracting officer shall, unless otherwise provided in agency procedures, attach a copy of the completed solicitation provision as the last page of the copy of the contract sent to the payment office.
(b) If the TIN or type of organization is derived from a source other than the provision at 52.204-3 or 52.212-3(l), the contracting officer shall annotate the last page of the contract or order forwarded to the payment office to state the contractor’s TIN and type of organization, unless this information is otherwise provided to the payment office in accordance with agency procedures.
(c) If the contractor provides its TIN or type of organization to the contracting officer after award, the contracting officer shall forward the information to the payment office within 7 days of its receipt.
(d) Federal Supply Schedule contracts. Each contracting officer that places an order under a Federal Supply Schedule contract (see subpart 8.4) shall provide the TIN and type of organization information to the payment office in accordance with paragraph (b) of this section.
(e) Basic ordering agreements and indefinite-delivery contracts (other than Federal Supply Schedule contracts).
(1) Each contracting officer that issues a basic ordering agreement or indefinite-delivery contract (other than a Federal Supply Schedule contract) shall provide to contracting officers placing orders under the agreement or contract (if the contractor is not required to provide this information to the System for Award Management)-
(i) A copy of the agreement or contract with a copy of the completed solicitation provision at 52.204-3 or 52.212-3(l) as the last page of the agreement or contract; or
(ii) The contractor’s TIN and type of organization information.
(2) Each contracting officer that places an order under a basic ordering agreement or indefinite-delivery contract (other than a Federal Supply Schedule contract) shall provide the TIN and type of organization information to the payment office in accordance with paragraph (a) or (b) of this section.