[Federal Register Volume 81, Number 224 (Monday, November 21, 2016)]
[Notices]
[Page 83332]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-27906]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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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, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
tax on certain foreign procurement.
DATES: Written comments should be received on or before January 20,
2017 to be assured of consideration.
ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Allan Hopkins, at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington DC 20224, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Tax on Certain Foreign Procurement.
OMB Number: 1545-2263.
Regulation Project Number: TD 9782.
Abstract: TD 9782 contains regulations (REG 103281-11) under
section 5000C of the Internal Revenue Code relating to the 2 percent
tax on payments made by the U.S. government to foreign persons pursuant
to certain contracts. The 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
regulations under section 6114, with respect to foreign persons
claiming an exemption from the tax under an income tax treaty. 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.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of currently approved collection.
Affected Public: Federal government.
Estimated Number of Respondents: 2,000.
Estimated Time per Respondent: 5 hours, 55 minutes.
Estimated Time per Respondent: 11,840 hours.
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: November 10, 2016.
Allan Hopkins,
Tax analyst.
[FR Doc. 2016-27906 Filed 11-18-16; 8:45 am]
BILLING CODE 4830-01-P