Notice2023-12552
30-Day Notice of Proposed Information Collection for Foreign Tax Reporting by Assistance Recipients
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
June 13, 2023
Issuing agencies
Agency for International Development
Abstract
The U.S. Agency for International Development (USAID) seeks Office of Management and Budget (OMB) approval for the information collection described below. In accordance with the Paperwork Reduction Act of 1995, USAID requests public comment on this collection from all interested individuals and organizations.
Full Text
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<title>Federal Register, Volume 88 Issue 113 (Tuesday, June 13, 2023)</title>
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[Federal Register Volume 88, Number 113 (Tuesday, June 13, 2023)]
[Notices]
[Page 38478]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-12552]
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Federal Register / Vol. 88 , No. 113 / Tuesday, June 13, 2023 /
Notices
[[Page 38478]]
AGENCY FOR INTERNATIONAL DEVELOPMENT
30-Day Notice of Proposed Information Collection for Foreign Tax
Reporting by Assistance Recipients
AGENCY: U.S. Agency for International Development.
ACTION: Notice of public information collection.
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SUMMARY: The U.S. Agency for International Development (USAID) seeks
Office of Management and Budget (OMB) approval for the information
collection described below. In accordance with the Paperwork Reduction
Act of 1995, USAID requests public comment on this collection from all
interested individuals and organizations.
DATES: Submit comments on or before July 13, 2023.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to <a href="https://www.reginfo.gov/public/do/PRAMain">https://www.reginfo.gov/public/do/PRAMain</a>. Find this
particular information collection by selecting ``Currently under 30-day
Review--Open for Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Kelly Miskowski, at (202) 916-2752 or
via email at <a href="/cdn-cgi/l/email-protection#09796665606a70646860656b6671497c7a68606d276e667f"><span class="__cf_email__" data-cfemail="a1d1cecdc8c2d8ccc0c8cdc3ced9e1d4d2c0c8c58fc6ced7">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: USAID previously published a Notice of
Public Information Collection in the Federal Register on February 22,
2022 at 87 FR 9563 allowing for a 60-day public comment period. This
Federal Register Notice was for a reinstatement of OMB approval number
0412-0510 with changes. This approval covers USAID's Standard
Provisions in USAID Grants and Cooperative Agreements to Non-
Governmental Organizations. One of these provisions is entitled
``REPORTING HOST GOVERNMENT TAXES (DECEMBER 2014).''
Subsequent to this publication, USAID published a proposed
information collection in the Federal Register on April 12, 2022 at 87
FR 21606 allowing for a 60-day public comment period. This 60-day
Notice amended and updated the information collection as to the
``REPORTING HOST GOVERNMENT TAXES'' due to changes to the text of this
provision. In response to this Notice, one respondent submitted a
comment indicating that one hour annual burden per respondent is
insufficient as it varies substantially by project and that prime
recipients must collect this information from subrecipients which adds
burden.
Additionally, projects which occur in multiple countries have even
more burden. USAID disagrees that one hour is an inaccurate estimate.
As the commenter notes, the burden varies between instruments. USAID
solicited estimates from various field offices which resulted in an
overall average of approximately one hour. As such, no changes have
been made to the burden estimate.
The purpose of this notice is to allow an additional 30 days for
public comment. Comments are requested concerning: (a) whether the
proposed collection of information is necessary for the proper
performance of functions of the agency, including the practical utility
of the information; (b) the accuracy of USAID's estimate of the burden
of the proposed collection of information; (c) ways to enhance the
quality, utility, and clarity of the information collected; and (d)
ways to minimize the burden of the collection of information on
respondents.
All comments must be in writing and submitted through the method(s)
specified in the ADDRESSES section above. All submissions must include
the information collection title. Please include your name, title,
organization, postal address telephone number, and email address in the
text of the message. Please note that comments submitted in response to
this Notice are public record. We recommend that you do not submit
detailed personal information, Confidential Business Information, or
any information that is otherwise protected from disclosure by statute.
USAID will only address comments that explain why the proposed
collection would be inappropriate, ineffective, or unacceptable without
a change. Comments that are insubstantial or outside the scope of the
notice of request for public comment may not be considered.
OMB No: 0412-0510.
Form: No Form associated with this collection.
Title of Information Collection: United States Agency for
International Development (USAID) Automated Directives System (ADS)
Chapter 303 Standard Provisions Information Collection.
Type of Review: Revision of a currently approved collection.
Purpose:
The Foreign Tax Reporting collection is needed to comply with
current statutory requirements. Sec. 7013, Public Law 116-260, 143
Stat. 1182, the annual Department of State, Foreign Operations, and
Related Programs Appropriations Act (SFOAA), and similar provisions in
prior years' SFOAAs, mandate that agencies take certain actions to
prevent taxation of assistance provided with funds appropriated in an
SFOAA, or to obtain full reimbursement of all taxes paid. Since 2003,
USAID has required these reports in its grants and cooperative
agreements and recently received approval for this collection as part
of an omnibus approval to the ADS 303 Standard Provisions Information
Collection. The reporting requirement was revised in 2014 (in Sec.
7013, Pub. L. 113-76, 128 Stat. 5) to redefine the taxes that must be
reported. Due to updates to the language of the SFOAA, the provision
entitled ``REPORTING HOST GOVERNMENT TAXES'' was revised in December
2022 resulting in a change to the information collection associated
with this provision.
Respondents: U.S. and foreign recipients of direct grants and
cooperative agreements carrying out their award activities overseas.
Estimated Number of Annual Responses: 4,800.
Annual Burden Hours per Respondent: 1.
Estimated Number of Annual Burden Hours: 4,800.
Mark Walther,
Senior Procurement Executive, U.S. Agency for International
Development.
[FR Doc. 2023-12552 Filed 6-12-23; 8:45 am]
BILLING CODE 6116-01-P
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