Overview
This section prescribes the procedures for Contracting Officers to collect and transmit a contractor's Taxpayer Identification Number (TIN) and organization type to the designated payment office. It ensures the government has the necessary data for tax reporting and debt collection purposes.
Key Rules
- Transmission via Provisions: If the TIN is provided through FAR 52.204-3 or 52.212-3(l), the CO must attach the completed provision as the final page of the contract copy sent to the payment office.
- Manual Annotation: If the TIN is obtained from sources other than the standard provisions, the CO must manually annotate the last page of the contract with the TIN and the contractor's type of organization.
- Post-Award Timeline: Any TIN or organization information received from the contractor after the contract award must be forwarded to the payment office within 7 days of receipt.
- Orders and IDIQs:
- For Federal Supply Schedule (FSS) orders, the ordering CO must provide the TIN to the payment office.
- For BOAs and IDIQs, the issuing CO must ensure ordering COs have the TIN information (if not available in SAM), and the ordering CO must subsequently ensure the payment office receives it.
Practical Implications
- Compliance and Payment: Failure to follow these administrative steps can lead to delays in payment processing or issues with mandatory IRS 1099 reporting.
- Administrative Responsibility: This places a specific burden on the Contracting Officer to act as a bridge between the contractor's data submissions and the agency’s financial/payment systems, particularly for contractors not registered in the System for Award Management (SAM).