# 48 C.F.R. § 29.402-4 (2026): Taxes—Foreign Contracts in Afghanistan

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_4

## Section

- **Citation:** 48 C.F.R. § 29.402-4 (2026)
- **Heading:** Taxes—Foreign Contracts in Afghanistan
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 48 CFR: Federal Acquisition Regulations System / Chapter 1 / Part 29 / Subpart 29.4 / § 29.402-4: Taxes—Foreign Contracts in Afghanistan.

## Text

(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]

## Nearby sections

- [48 C.F.R. § 29.401-1 (2026) Indefinite-delivery contracts for leased equipment.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_401_1.md)
- [48 C.F.R. § 29.401-2 (2026) Construction contracts performed in North Carolina.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_401_2.md)
- [48 C.F.R. § 29.401-3 (2026) Federal, State, and local taxes.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_401_3.md)
- [48 C.F.R. § 29.401-4 (2026) New Mexico gross receipts and compensating tax.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_401_4.md)
- [48 C.F.R. § 29.402-1 (2026) Foreign fixed-price contracts.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_1.md)
- [48 C.F.R. § 29.402-2 (2026) Foreign cost-reimbursement contracts.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_2.md)
- [48 C.F.R. § 29.402-3 (2026) Tax on certain foreign procurements.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_3.md)
- [48 C.F.R. § 29.402-4 (2026) Taxes—Foreign Contracts in Afghanistan.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_4.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_4. Check the current official text before relying on it. Not legal advice.