AR 27-70 — Department Of Defense Foreign Tax Relief Program
AR 27-70 governs the DoD and Army program for securing relief from foreign taxes affecting appropriated and nonappropriated funds.
- Publication number: AR 27-70
- Title: DEPARTMENT OF DEFENSE FOREIGN TAX RELIEF PROGRAM
- Date: 08/03/2022
- Proponent: TJAG
- Status: ACTIVE
View AR 27-70 on armypubs.army.mil
AR 27-70 implements DoDI 5100.64 and establishes guidance for effective relief from foreign taxes. It assigns duties to judge advocates, designated military commanders, and contracting officers, and includes internal control evaluation requirements.
Applies to: This regulation applies to appropriated and nonappropriated funds of the DoD that are subject to taxes imposed by
Topics covered
- Foreign tax relief
- Tax relief policy
- Designated military commanders
- Foreign tax authorities
- Contracting officer reporting
- Internal control evaluation
Questions and answers
When is tax relief considered impractical?
Tax relief shall be considered impractical when the total economic burden of a tax not readily identifiable in the normal course of business is so small that it may be considered a de minimis matter, or when the administrative burden of securing effective relief from a tax in a particular instance is greater than the amount of the relief likely to be obtained. (paragraph 1)
Which foreign countries are covered by AR 27-70?
Foreign countries in which the U.S. military Services are regularly stationed or to which they are regularly deployed (other than attach and other military personnel assigned to a U.S. diplomatic mission). (paragraph 2)
What must a designated military commander do regarding tax relief matters?
Be the single point of contact for investigating and resolving specific matters relating to the DoD Foreign Tax Relief Program and forward problems affecting that program through legal channels to the GC DoD. (paragraph 6)
What must contracting officers report when contracts result in foreign taxes?
After first seeking guidance from local counsel and the supporting ASCC OSJA, contracting officers who administer contracts which result in the U.S. paying foreign taxes will report the contractor and amount of taxation to the DMC or designee. (paragraph 4)