As prescribed in 29.402-3(a), insert the following provision:
Tax on Certain Foreign Procurements-Notice and Representation (JUN 2020)
Foreign person means any person other than a United States person.
Specified Federal procurement payment means any payment made pursuant to a contract with a foreign contracting party that is for goods, manufactured or produced, or services provided in a foreign country that is not a party to an international procurement agreement with the United States. For purposes of the prior sentence, a foreign country does not include an outlying area.
United States person as defined in 26 U.S.C. 7701(a)(30) means-
(End of provision)
48 C.F.R. §§52.229-11