82 FR 22186 - Proposed Collection; Comment Request for Certificate of Foreign Contracting Party Receiving Federal Procurement Payments
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 82, Issue 91 (May 12, 2017)
Internal Revenue Service
Federal Register Volume 82, Issue 91 (May 12, 2017)
| Page Range | 22186-22187 | |
| FR Document | 2017-09606 |
[Federal Register Volume 82, Number 91 (Friday, May 12, 2017)] [Notices] [Pages 22186-22187] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-09606] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Certificate of Foreign Contracting Party Receiving Federal Procurement Payments AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. ----------------------------------------------------------------------- SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Certificate of Foreign Contracting Party Receiving Federal Procurement Payments. DATES: Written comments should be received on or before July 11, 2017 to be assured of consideration. ADDRESSES: Direct all written comments to Laurie E. Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224. Requests for additional information or copies of the form and instructions should be directed to Martha R. Brinson, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]. SUPPLEMENTARY INFORMATION: Title: Certificate of Foreign Contracting Party Receiving Federal Procurement Payments. OMB Number: 1545-2263. Form Number: Form W-14. Abstract: Tax on Certain Foreign Procurement, Notice of Purposed Rulemaking, contains proposed regulations under section 5000C of the Internal Revenue Code. The proposed regulations affect U.S. government acquiring agencies and foreign persons providing certain goods or services to the U.S. government pursuant to a contract. This document also contains proposed regulations under section 6114, with respect to foreign persons claiming an exemption from the tax under an income tax treaty. Section 5000C imposes a 2% tax on foreign persons (as defined in section 7701(a)(30)), that are parties to specified Federal procurement contracts with the U.S. government entered into on and after January 2, 2011. This tax is imposed on the gross amount of specified Federal procurement payments and is generally collected by increasing the amount withheld under chapter 3. A Form W-14 must be provided to the acquiring agency (U.S. government department, agency, independent establishment, or corporation) to: Establish that they are a foreign contracting party; and If applicable, claim an exemption from withholding based on an international agreement (such as a tax treaty); or Claim an exemption from withholding, in whole or in part, based on an international procurement agreement or because goods are produced, or services are performed in the United States. A Form W-14 must be provided to the acquiring agency if a foreign contracting party has been paid a specified Federal procurement payment and the foreign contracting party is seeking to claim an exemption (in whole or in part) from the tax imposed by section 5000C. Form W-14 must be submitted when requested by the acquiring agency, whether or not an exemption (in whole or in part) is claimed from withholding under section 5000C. Current Actions: There are no changes being made to the form at this time. Type of Review: Extension of a currently approved collection. Affected Public: Federal government. Estimated Number of Annual Responses: 2,000. Estimated Time per Response: 5 hrs., 55 mins. Estimated Total Annual Burden Hours: 11,840. [[Page 22187]] The following paragraph applies to all of the collections of information covered by this notice: An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: May 8, 2017. Laurie E. Brimmer, Senior Tax Analyst. [FR Doc. 2017-09606 Filed 5-11-17; 8:45 am] BILLING CODE 4830-01-P
![22186 Federal Register / Vol. 82, No. 91 / Friday, May 12, 2017 / Notices
Notably, although all tests were file petitions for a determination of Washington, DC 20224, or through the
conducted without reliance on a inconsequentiality allow NHTSA to Internet at Martha.R.Brinson@irs.gov.
functioning ELR vehicle sensitive exempt manufacturers only from the SUPPLEMENTARY INFORMATION:
locking mechanism, affected vehicles do duties found in sections 30118 and Title: Certificate of Foreign
contain a functionally operable vehicle- 30120, respectively, to notify owners, Contracting Party Receiving Federal
sensitive locking mechanism which may purchasers, and dealers of a defect or Procurement Payments.
slightly exceed the FMVSS 209 noncompliance and to remedy the OMB Number: 1545–2263.
Paragraph 4.3(j)(2)(i) & (ii) requirements. defect or noncompliance. Therefore, any Form Number: Form W–14.
Therefore, as installed in vehicles, the decision on this petition only applies to Abstract: Tax on Certain Foreign
seat belt would likely perform better the subject vehicles that JLR no longer Procurement, Notice of Purposed
than the non-functioning units utilized controlled at the time it determined that Rulemaking, contains proposed
for testing and analysis that form the the noncompliance existed. However, regulations under section 5000C of the
basis for this petition. any decision on this petition does not Internal Revenue Code. The proposed
(e) Owner Contacts to Jaguar Land relieve vehicle distributors and dealers regulations affect U.S. government
Rover Customer Relations: Jaguar Land of the prohibitions on the sale, offer for acquiring agencies and foreign persons
Rover Customer Relations has not sale, or introduction or delivery for providing certain goods or services to
received any contacts from vehicle introduction into interstate commerce of the U.S. government pursuant to a
owners regarding this issue. the noncompliant vehicles under their contract. This document also contains
(f) Accidents/Injuries: Jaguar Land control after JLR notified them that the proposed regulations under section
Rover is not aware of any accidents or subject noncompliance existed. 6114, with respect to foreign persons
injuries that have occurred as a result of claiming an exemption from the tax
this issue. Authority: (49 U.S.C. 30118, 30120: under an income tax treaty. Section
(g) Prior NHTSA Rulings re delegations of authority at 49 CFR 1.95 and
501.8).
5000C imposes a 2% tax on foreign
Manufacturer Petitions: NHTSA has persons (as defined in section
previously granted a petition from Jeffrey M. Giuseppe, 7701(a)(30)), that are parties to specified
General Motors (GM) on a very similar Director, Office of Vehicle Safety Compliance. Federal procurement contracts with the
issue. [69 FR 19897, Docket No. [FR Doc. 2017–09650 Filed 5–11–17; 8:45 am] U.S. government entered into on and
NHTSA–2002–12366, Apr 14, 2004]. BILLING CODE 4910–59–P after January 2, 2011. This tax is
GM provided test results and analyses imposed on the gross amount of
indicating that while there existed a specified Federal procurement
non-functional vehicle sensitive locking DEPARTMENT OF THE TREASURY payments and is generally collected by
mechanism within the safety belt increasing the amount withheld under
assembly ELR, the webbing sensitive Internal Revenue Service chapter 3. A Form W–14 must be
locking mechanism provided provided to the acquiring agency (U.S.
comparable restraint performance to Proposed Collection; Comment government department, agency,
that of a fully functional vehicle Request for Certificate of Foreign independent establishment, or
sensitive locking mechanism. Contracting Party Receiving Federal corporation) to: Establish that they are a
In Jaguar Land Rover’s case, the Procurement Payments foreign contracting party; and If
vehicle-sensitive locking mechanism is applicable, claim an exemption from
functional, but may slightly exceed the AGENCY: Internal Revenue Service (IRS),
Treasury. withholding based on an international
FMVSS 209 Sections 4.3(j)(2)(i) & (ii) agreement (such as a tax treaty); or
requirements, and, also contains a ACTION: Notice and request for
Claim an exemption from withholding,
webbing sensitive locking mechanism comments. in whole or in part, based on an
which provides comparable SUMMARY: The Department of the international procurement agreement or
performance to that of a vehicle Treasury, as part of its continuing effort because goods are produced, or services
sensitive mechanism. to reduce paperwork and respondent are performed in the United States. A
(h) Vehicle Production: Vehicle Form W–14 must be provided to the
burden, invites the general public and
production has been corrected to fully acquiring agency if a foreign contracting
other Federal agencies to take this
conform to FMVSS 209 Sections party has been paid a specified Federal
opportunity to comment on proposed
4.3(j)(2)(i) & (ii). procurement payment and the foreign
JLR concluded by expressing the and/or continuing information
collections, as required by the contracting party is seeking to claim an
belief that the subject noncompliance is exemption (in whole or in part) from the
inconsequential as it relates to motor Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting tax imposed by section 5000C. Form W–
vehicle safety, and that its petition to be 14 must be submitted when requested
exempted from providing notification of comments concerning Certificate of
Foreign Contracting Party Receiving by the acquiring agency, whether or not
the noncompliance, as required by 49 an exemption (in whole or in part) is
U.S.C. 30118, and a remedy for the Federal Procurement Payments.
DATES: Written comments should be
claimed from withholding under section
noncompliance, as required by 49 5000C.
U.S.C. 30120, should be granted. received on or before July 11, 2017 to be
Current Actions: There are no changes
To view JLR’s petition, test data and assured of consideration.
being made to the form at this time.
analyses in its entirety you can visit ADDRESSES: Direct all written comments Type of Review: Extension of a
https://www.regulations.gov by to Laurie E. Brimmer, Internal Revenue
mstockstill on DSK30JT082PROD with NOTICES
currently approved collection.
following the online instructions for Service, Room 6526, 1111 Constitution Affected Public: Federal government.
accessing the dockets and by using the Avenue NW., Washington, DC 20224. Estimated Number of Annual
docket ID number for this petition Requests for additional information or Responses: 2,000.
shown in the heading of this notice. copies of the form and instructions Estimated Time per Response: 5 hrs.,
NHTSA notes that the statutory should be directed to Martha R. Brinson, 55 mins.
provisions (49 U.S.C. 30118(d) and Internal Revenue Service, Room 6526, Estimated Total Annual Burden
30120(h)) that permit manufacturers to 1111 Constitution Avenue NW., Hours: 11,840.
VerDate Sep<11>2014 17:41 May 11, 2017 Jkt 241001 PO 00000 Frm 00090 Fmt 4703 Sfmt 4703 E:\FR\FM\12MYN1.SGM 12MYN1](https://thefederalregister.org/doc/82_FR_22277/page/1.svg)
![Federal Register / Vol. 82, No. 91 / Friday, May 12, 2017 / Notices 22187
The following paragraph applies to all Request for Comments: Comments ways to minimize the burden of the
of the collections of information covered submitted in response to this notice will collection of information on
by this notice: be summarized and/or included in the respondents, including through the use
An agency may not conduct or request for OMB approval. All of automated collection techniques or
sponsor, and a person is not required to comments will become a matter of other forms of information technology;
respond to, a collection of information public record. Comments are invited on: and (e) estimates of capital or start-up
unless the collection of information (a) whether the collection of information costs and costs of operation,
displays a valid OMB control number. is necessary for the proper performance maintenance, and purchase of services
Books or records relating to a collection of the functions of the agency, including to provide information.
of information must be retained as long whether the information shall have Approved: May 8, 2017.
as their contents may become material practical utility; (b) the accuracy of the
Laurie E. Brimmer,
in the administration of any internal agency’s estimate of the burden of the
revenue law. Generally, tax returns and collection of information; (c) ways to Senior Tax Analyst.
tax return information are confidential, enhance the quality, utility, and clarity [FR Doc. 2017–09606 Filed 5–11–17; 8:45 am]
as required by 26 U.S.C. 6103. of the information to be collected; (d) BILLING CODE 4830–01–P
mstockstill on DSK30JT082PROD with NOTICES
VerDate Sep<11>2014 17:41 May 11, 2017 Jkt 241001 PO 00000 Frm 00091 Fmt 4703 Sfmt 9990 E:\FR\FM\12MYN1.SGM 12MYN1](https://thefederalregister.org/doc/82_FR_22277/page/2.svg)
Document Created: 2017-05-12 01:08:54
Document Modified: 2017-05-12 01:08:54
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Notices | |
| Action | Notice and request for comments. | |
| Dates | Written comments should be received on or before July 11, 2017 to be assured of consideration. | |
| FR Citation | 82 FR 22186 |
2025 Federal Register | Disclaimer | Privacy Policy
USC | CFR | eCFR