Part 4a Chat GPR FAR Questions Flashcards
Parts 14, 18, 23, 25, 26, 28, 29
1
Q
- Which of the following is NOT a step in the sealed bidding process under FAR Part 14?
A) Publicizing the invitation for bids
B) Submission of sealed bids
C) Negotiation of terms with bidders
D) Evaluation of bids without discussions
A
C) Negotiation of terms with bidders
2
Q
- Which of the following is NOT a requirement for an invitation for bids (IFB) under FAR Part 14?
A) Clear description of the government’s requirements
B) Inclusion of evaluation factors for award
C) Allowance for price negotiation
D) Details on bid submission procedures
A
C) Allowance for price negotiation
3
Q
- Which of the following is NOT true about bid openings under FAR Part 14?
A) Bids are opened publicly
B) The time and place of bid openings are pre-determined
C) Late bids are accepted if they offer better value
D) The bid amounts are read aloud at the opening
A
C) Late bids are accepted if they offer better value
4
Q
- Which of the following is NOT a valid reason for canceling an Invitation for Bids (IFB) under FAR Part 14?
A) The needs of the government have changed
B) All bids exceed the available funding
C) The government decides to negotiate with the lowest bidder
D) Ambiguities in the IFB make it impossible to evaluate bids fairly
A
C) The government decides to negotiate with the lowest bidder
5
Q
- Which of the following is NOT considered in determining a bidder’s responsiveness under FAR Part 14?
A) The bid complies with all the terms of the IFB
B) The bid price is fair and reasonable
C) The bid is submitted by the due date
D) The bid is signed by an authorized representative
A
B) The bid price is fair and reasonable
6
Q
- Which of the following is NOT a situation in which the contracting officer may reject all bids under FAR Part 14?
A) All bids exceed available funds
B) The IFB was canceled due to changes in requirements
C) The government decides to change the procurement method
D) The lowest bid is higher than the government estimate
A
D) The lowest bid is higher than the government estimate
7
Q
- Which of the following is NOT true about a bid guarantee under FAR Part 14?
A) It is required for all sealed bids
B) It protects the government if the bidder fails to honor the bid
C) It can be in the form of a bond or certified check
D) It may be required by the IFB
A
A) It is required for all sealed bids
8
Q
- Which of the following is NOT a permissible modification to a bid under FAR Part 14?
A) A correction to fix a clerical mistake
B) A modification that makes the bid non-responsive
C) A modification submitted before the bid opening
D) A modification requested by the contracting officer
A
B) A modification that makes the bid non-responsive
9
Q
- Which of the following is NOT true regarding the evaluation of bids under FAR Part 14?
A) Only price and price-related factors can be considered
B) The lowest responsive, responsible bid is selected for award
C) Discussions with bidders are allowed before the award
D) The contracting officer must evaluate all bids impartially
A
C) Discussions with bidders are allowed before the award
10
Q
- Which of the following is NOT a reason to reject a bid under FAR Part 14?
A) The bid was submitted after the deadline
B) The bid includes conditions or qualifications
C) The bidder failed to submit a bid guarantee when required
D) The bid is significantly lower than all other bids
A
D) The bid is significantly lower than all other bids
11
Q
- Which of the following is NOT a responsibility of the contracting officer during the sealed bidding process?
A) Ensuring all bids are evaluated based on the criteria in the IFB
B) Opening and reading all bids publicly
C) Negotiating the price with the lowest bidder
D) Making an award to the lowest responsive and responsible bidder
A
C) Negotiating the price with the lowest bidder
12
Q
- Which of the following is NOT an acceptable form of bid submission under FAR Part 14?
A) Hand delivery
B) Email, if authorized by the solicitation
C) Oral submission
D) Postal mail
A
C) Oral submission
13
Q
- Which of the following is NOT true about sealed bidding under FAR Part 14?
A) It does not involve negotiations or discussions with bidders
B) Bidders submit offers in response to a request for proposals (RFP)
C) The award is made to the lowest responsive and responsible bidder
D) Bids are evaluated without discussions with the bidders
A
B) Bidders submit offers in response to a request for proposals (RFP)
14
Q
- Which of the following is NOT considered when determining if a bidder is “responsible” under FAR Part 14?
A) The bidder’s financial resources
B) The bidder’s experience and technical capability
C) The bidder’s ability to negotiate price concessions
D) The bidder’s compliance with public policy requirements
A
C) The bidder’s ability to negotiate price concessions
15
Q
- Which of the following is NOT true regarding late bids under FAR Part 14?
A) Late bids are generally not accepted
B) Late bids may be considered if the delay is due to government mishandling
C) Late bids are accepted if they offer a significantly lower price
D) Late bids must be received before the award decision is made
A
C) Late bids are accepted if they offer a significantly lower price
16
Q
- Which of the following is NOT considered an emergency acquisition flexibility under FAR Part 18?
A) Increased simplified acquisition threshold
B) Use of oral solicitations
C) Full and open competition requirements
D) Streamlined procedures for commercial items
A
C) Full and open competition requirements
17
Q
- Which of the following is NOT an exception that allows for the use of emergency acquisition procedures under FAR Part 18?
A) National security
B) Market research requirements
C) Industrial mobilization
D) Recovery from natural disasters
A
B) Market research requirements
18
Q
- Which of the following is NOT a circumstance where simplified acquisition procedures may be used in emergency acquisitions under FAR Part 18?
A) Support for a contingency operation
B) Support for national defense
C) Response to nuclear, biological, chemical, or radiological attacks
D) Routine purchases of office supplies
A
D) Routine purchases of office supplies
19
Q
. Which of the following is NOT a feature of the streamlined procedures for commercial items under FAR Part 18?
A) Reducing the time required for contract award
B) Allowing for oral solicitations
C) Eliminating the requirement for contractor past performance reviews
D) Permitting the use of electronic funds transfer (EFT)
A
C) Eliminating the requirement for contractor past performance reviews
20
Q
- Which of the following is NOT true about the authority to limit competition under FAR Part 18 during emergencies?
A) Agencies can limit competition in the interest of national security
B) Competition can be limited when the urgency does not allow time for full and open competition
C) Only small business contractors can be selected during emergencies
D) Agencies can award contracts without full and open competition in certain emergencies
A
C) Only small business contractors can be selected during emergenci
21
Q
- Which of the following is NOT a key feature of the emergency acquisition flexibilities provided under FAR Part 18?
A) Increased thresholds for micro-purchases
B) Authorization of telephonic request for proposals
C) Streamlined protest procedures
D) Relaxed Buy American Act requirements
A
C) Streamlined protest procedures
22
Q
- Which of the following is NOT an action that can be expedited under emergency acquisition procedures in FAR Part 18?
A) Processing of contract modifications
B) Evaluation of multiple proposals for cost realism
C) Delivery of essential goods and services
D) Contract award decisions
A
B) Evaluation of multiple proposals for cost realism
23
Q
- Which of the following is NOT typically waived in emergency acquisitions under FAR Part 18?
A) Requirement for certified cost or pricing data
B) Contractor responsibility determination
C) Acquisition planning and coordination
D) Publication of contract opportunities
A
B) Contractor responsibility determination
24
Q
- Which of the following is NOT allowed under emergency acquisition procedures for micro-purchases under FAR Part 18?
A) Use of government purchase cards
B) Waiver of Buy American Act requirements
C) Increasing the micro-purchase threshold
D) Delegation of authority to field-level personnel
A
B) Waiver of Buy American Act requirements
25
Q
- Which of the following is NOT an allowable method for conducting emergency acquisitions under FAR Part 18?
A) Use of letter contracts
B) Oral solicitations for simplified acquisitions
C) Full and open competition
D) Indefinite-delivery contracts
A
C) Full and open competition
26
Q
- Which of the following is NOT an appropriate use of oral solicitations under FAR Part 18?
A) When written solicitations would delay the acquisition of urgent supplies
B) For small business set-asides over the simplified acquisition threshold
C) In support of contingency operations
D) During recovery efforts from natural disasters
A
B) For small business set-asides over the simplified acquisition threshold
27
Q
- Which of the following is NOT a requirement that may be modified during emergency acquisitions under FAR Part 18?
A) Competition requirements
B) Contractor past performance evaluation
C) Determination of contractor responsibility
D) Delivery schedules
A
C) Determination of contractor responsibility
28
Q
- Which of the following is NOT true regarding emergency contracting officers under FAR Part 18?
A) They have increased thresholds for micro-purchases
B) They can bypass acquisition planning
C) They are authorized to use simplified acquisition procedures
D) They must still ensure the fair and reasonable pricing of contracts
A
B) They can bypass acquisition planning
29
Q
- Which of the following is NOT a situation where the contracting officer can expedite contract performance under FAR Part 18?
A) National defense mobilization
B) Routine procurement of non-critical supplies
C) Humanitarian aid during disaster recovery
D) Contingency operations support
A
B) Routine procurement of non-critical supplies
30
Q
- Which of the following is NOT a primary focus of FAR Part 23?
A) Environmental protection
B) Energy and water efficiency
C) Drug-free workplace
D) Contractor compensation regulations
A
D) Contractor compensation regulations
31
Q
- Which of the following is NOT a required element for a drug-free workplace program under FAR Part 23?
A) Establishing a drug-free awareness program
B) Publishing a statement to employees about the dangers of drug use
C) Offering counseling to employees
D) Periodic drug testing for all employees
A
D) Periodic drug testing for all employees
32
Q
- Which of the following is NOT included in the definition of sustainable acquisition under FAR Part 23?
A) Use of products with recycled content
B) Promotion of energy-efficient products
C) Use of hazardous materials for industrial projects
D) Water-efficient products
A
C) Use of hazardous materials for industrial projects
33
Q
- Which of the following is NOT a responsibility of agencies under FAR Part 23 regarding energy efficiency?
A) Acquiring ENERGY STAR® and Federal Energy Management Program (FEMP) products
B) Installing renewable energy systems in all government buildings
C) Reducing the energy consumption of government facilities
D) Implementing energy-efficient practices in procurement
A
B) Installing renewable energy systems in all government buildings
34
Q
- Which of the following is NOT a focus of environmental management under FAR Part 23?
A) Reducing hazardous waste
B) Using alternative fuel vehicles
C) Implementing cybersecurity protocols
D) Purchasing environmentally preferable products
A
C) Implementing cybersecurity protocols
35
Q
- Which of the following is NOT considered an environmentally preferable purchasing practice under FAR Part 23?
A) Purchasing energy-efficient products
B) Using products that contain bio-based materials
C) Favoring products with lower lifecycle costs
D) Prioritizing the lowest price over environmental factors
A
D) Prioritizing the lowest price over environmental factors
36
Q
. Which of the following is NOT a requirement for contractors under the Drug-Free Workplace provisions of FAR Part 23?
A) Publishing a policy against drug use
B) Notifying employees of penalties for drug violations
C) Offering treatment programs to employees convicted of drug offenses
D) Taking action against employees convicted of drug use
A
C) Offering treatment programs to employees convicted of drug offenses
37
Q
- Which of the following is NOT a category of sustainable products identified in FAR Part 23?
A) Recycled content products
B) Energy-efficient products
C) Bio-based products
D) Products with high greenhouse gas emissions
A
D) Products with high greenhouse gas emissions
38
Q
- Which of the following is NOT an exemption from the requirements for energy and water efficiency under FAR Part 23?
A) Products for which ENERGY STAR® labels are unavailable
B) Non-functional products in limited quantities
C) Systems where the energy-efficient option is not cost-effective
D) Items where water-efficient versions are not available
A
B) Non-functional products in limited quantities
39
Q
- Which of the following is NOT true regarding pollution prevention measures under FAR Part 23?
A) Agencies must promote cost-effective waste reduction
B) Contractors are required to minimize the use of hazardous materials
C) Agencies are encouraged to dispose of waste through open burning
D) Agencies should reduce solid and hazardous waste generation
A
C) Agencies are encouraged to dispose of waste through open burning
40
Q
- Which of the following is NOT a way to achieve a sustainable acquisition as described in FAR Part 23?
A) Purchasing products with recycled content
B) Acquiring alternative fuel vehicles
C) Procuring products that maximize greenhouse gas emissions
D) Favoring products certified by energy-efficient programs
A
C) Procuring products that maximize greenhouse gas emissions
41
Q
- Which of the following is NOT a requirement for contractors regarding hazardous materials under FAR Part 23?
A) Identifying hazardous materials to be used in contract performance
B) Providing material safety data sheets (MSDS) for hazardous materials
C) Developing plans to eliminate the use of hazardous materials
D) Complying with hazardous materials regulations and standards
A
C) Developing plans to eliminate the use of hazardous materials
42
Q
- Which of the following is NOT required under the sustainable acquisition policy of FAR Part 23?
A) Procuring bio-based, energy-efficient, and recycled content products
B) Purchasing alternative energy systems for office buildings
C) Acquiring non-toxic or less toxic alternatives
D) Favoring suppliers that meet environmental performance standards
A
B) Purchasing alternative energy systems for office buildings
43
Q
- Which of the following is NOT a policy covered under FAR Part 25?
A) Buy American Act
B) Trade Agreements Act
C) Foreign Corrupt Practices Act
D) Procurement Integrity Act
A
D) Procurement Integrity Act
44
Q
- Which of the following is NOT considered an exception to the Buy American Act under FAR Part 25?
A) Domestic nonavailability determination
B) Public interest determination
C) Use of domestic end products
D) Unreasonable cost determination
A
C) Use of domestic end products
45
Q
- Which of the following is NOT one of the countries with which the U.S. has a trade agreement under FAR Part 25?
A) Canada
B) Germany
C) China
D) Mexico
A
C) China
46
Q
- Which of the following is NOT a principle of the Trade Agreements Act (TAA)?
A) Equal access to government procurement for certain countries
B) Preference for U.S. goods and services
C) Prohibition of procurement of products from non-designated countries
D) Requiring the use of commercial items
A
D) Requiring the use of commercial items
47
Q
- Which of the following is NOT required when applying the Buy American Act?
A) Preference for domestic end products
B) Use of cost analysis to determine reasonableness
C) Compliance with environmental regulations
D) Exception for unreasonable cost of domestic products
A
C) Compliance with environmental regulations
48
Q
- Which of the following is NOT true about the Buy American Act under FAR Part 25?
A) It applies to the purchase of supplies and construction materials
B) It requires preference for domestic end products
C) It applies to purchases below the micro-purchase threshold
D) It includes exceptions for trade agreements
A
C) It applies to purchases below the micro-purchase threshold
49
Q
- Which of the following is NOT a factor when determining whether an item is domestic under the Buy American Act?
A) The origin of the components
B) The percentage of domestic content
C) The item’s cost compared to foreign goods
D) Where the final product is manufactured
A
C) The item’s cost compared to foreign goods
50
Q
- Which of the following is NOT a reason for exemption from the Buy American Act?
A) Public interest
B) National defense
C) Nonavailability in sufficient quantity
D) Small business status
A
D) Small business status
51
Q
- Which of the following is NOT included in FAR Part 25’s coverage of supply restrictions?
A) Restrictions on certain textiles
B) Restrictions on energy products
C) Restrictions on specialty metals
D) Restrictions on certain agricultural products
A
B) Restrictions on energy products
52
Q
- Which of the following is NOT true about the applicability of the Trade Agreements Act (TAA) under FAR Part 25?
A) The TAA applies to procurements above certain thresholds
B) The TAA prohibits procurement from non-designated countries
C) The TAA applies to both goods and services
D) The TAA applies to procurements below the simplified acquisition threshold
A
D) The TAA applies to procurements below the simplified acquisition threshold
53
Q
- Which of the following is NOT considered a “designated country” under the Trade Agreements Act (TAA)?
A) Australia
B) United Kingdom
C) Brazil
D) Singapore
A
C) Brazil
54
Q
- Which of the following is NOT a condition for the use of foreign construction materials under FAR Part 25?
A) Domestic construction materials are unavailable
B) Foreign materials are substantially less costly
C) Foreign materials are more energy-efficient
D) It is in the public interest to use foreign materials
A
C) Foreign materials are more energy-efficient
55
Q
- Which of the following is NOT a Buy American Act requirement for construction contracts under FAR Part 25?
A) Preference for domestic construction materials
B) Analysis of total cost for domestic materials
C) Exception for domestic nonavailability
D) Waiver for products from designated countries
A
B) Analysis of total cost for domestic materials
56
Q
- Which of the following is NOT a part of the evaluation process for foreign acquisitions under FAR Part 25?
A) Comparison of domestic and foreign prices
B) Determination of product origin
C) Inclusion of tariffs in the evaluation
D) Consideration of trade agreements thresholds
A
C) Inclusion of tariffs in the evaluation
57
Q
- Which of the following is NOT a program covered under FAR Part 26?
A) Disaster or emergency assistance activities
B) Indian Incentive Program
C) Minority business enterprise program
D) Historically Black Colleges and Universities (HBCUs) initiative
A
C) Minority business enterprise program
58
Q
- Which of the following is NOT a focus of FAR Part 26?
A) Procurement during disasters and emergencies
B) Socioeconomic programs for Indian organizations
C) The Buy American Act
D) Contracting with Historically Black Colleges and Universitie
A
C) The Buy American Act
59
Q
- Which of the following is NOT a specific requirement for Indian-owned economic enterprises under FAR Part 26?
A) They must be at least 51% owned by Indians
B) They must be located on Indian reservations
C) They must be controlled by one or more Indian owners
D) They must be considered small businesses
A
B) They must be located on Indian reservations
60
Q
- Which of the following is NOT part of the Disaster or Emergency Assistance Programs under FAR Part 26?
A) Encouraging local contractors to perform the work
B) Streamlining procurement during emergencies
C) Giving priority to nonprofit organizations
D) Allowing exceptions to full and open competitio
A
C) Giving priority to nonprofit organizations
61
Q
- Which of the following is NOT a goal of the Indian Incentive Program under FAR Part 26?
A) Increasing employment of Indian labor
B) Encouraging participation of Indian organizations in federal contracting
C) Providing bonuses to contractors employing Indian labor
D) Limiting participation of large businesses in Indian contracting
A
D) Limiting participation of large businesses in Indian contracting
62
Q
- Which of the following is NOT an objective of contracting with Historically Black Colleges and Universities (HBCUs) under FAR Part 26?
A) Increasing HBCU participation in federal contracting
B) Establishing partnerships with HBCUs
C) Limiting contracting opportunities for other colleges
D) Promoting socioeconomic diversity in education contracting
A
C) Limiting contracting opportunities for other colleges
63
Q
- Which of the following is NOT a type of bond covered under FAR Part 28?
A) Performance bond
B) Payment bond
C) Maintenance bond
D) Fidelity bond
A
D) Fidelity bond
64
Q
- Which of the following is NOT a circumstance when bonds are required under FAR Part 28?
A) For all federal construction contracts over $150,000
B) For contracts involving dismantling or demolition
C) For all fixed-price service contracts
D) For contracts involving substantial subcontracting
A
C) For all fixed-price service contracts
65
Q
- Which of the following is NOT an acceptable surety for bonds under FAR Part 28?
A) A corporation authorized to act as a surety in the state where the contract is being performed
B) An individual surety
C) A letter of credit issued by a federally insured bank
D) A private insurance company not licensed in the United States
A
D) A private insurance company not licensed in the United States
66
Q
- Which of the following is NOT required for individual sureties under FAR Part 28?
A) They must pledge acceptable assets
B) They must be licensed in all U.S. states
C) They must submit a completed Standard Form 28
D) They must provide security equal to the bond amoun
A
B) They must be licensed in all U.S. states
67
Q
- Which of the following is NOT true regarding bid guarantees under FAR Part 28?
A) They ensure that the bidder will execute the contract
B) They are required for all federal supply contracts
C) They are usually required for federal construction contracts
D) They provide protection to the government in case of bidder default
A
B) They are required for all federal supply contracts
68
Q
- Which of the following is NOT an acceptable form of bid guarantee under FAR Part 28?
A) Certified check
B) Irrevocable letter of credit
C) Corporate surety bond
D) Personal check
A
D) Personal check
69
Q
- Which of the following is NOT a situation where a performance bond is required under FAR Part 28?
A) On all federal construction contracts
B) When a contract requires dismantling, demolition, or removal of improvements
C) When a contract requires extensive subcontracting
D) When it is required by statute
A
C) When a contract requires extensive subcontracting
70
Q
- Which of the following is NOT a purpose of payment bonds under FAR Part 28?
A) To ensure that subcontractors are paid
B) To protect the government from financial loss
C) To guarantee the completion of a project
D) To protect suppliers on federal contracts
A
C) To guarantee the completion of a project
71
Q
- Which of the following is NOT a type of security required from individual sureties under FAR Part 28?
A) Cash or certificates of deposit
B) Real estate
C) Personal property not easily converted to cash
D) Irrevocable letters of credit
A
C) Personal property not easily converted to cash
72
Q
- Which of the following is NOT a factor that contracting officers should consider when deciding whether to require a bond?
A) The complexity of the project
B) The financial capability of the contractor
C) The contractor’s experience with the type of work
D) The geographic location of the project
A
D) The geographic location of the project
73
Q
- Which of the following is NOT true regarding the use of corporate sureties under FAR Part 28?
A) Corporate sureties must be listed in the U.S. Department of Treasury’s Circular 570
B) Corporate sureties must be licensed in the state where the work is performed
C) Corporate sureties must pledge personal assets to support their bonds
D) Corporate sureties are subject to federal regulations
A
C) Corporate sureties must pledge personal assets to support their bonds
74
Q
- Which of the following is NOT a reason for using performance and payment bonds in federal contracts under FAR Part 28?
A) To protect the government from financial loss
B) To ensure timely completion of a project
C) To satisfy statutory requirements
D) To provide health insurance coverage for contractor employees
A
D) To provide health insurance coverage for contractor employees
75
Q
- Which of the following is NOT true about insurance coverage requirements under FAR Part 28?
A) Contractors must obtain worker’s compensation insurance
B) Contractors must obtain insurance against third-party claims for bodily injury
C) The government must always provide insurance for contractor employees
D) Contractors must provide evidence of insurance coverage upon request
A
C) The government must always provide insurance for contractor employe
76
Q
- Which of the following is NOT a type of bond typically required under FAR Part 28 for federal construction contracts?
A) Bid bond
B) Maintenance bond
C) Performance bond
D) Payment bond
A
B) Maintenance bond
77
Q
- Which of the following is NOT true about the waiver of bonds under FAR Part 28?
A) Waivers can be granted for certain small contracts
B) Waivers must comply with statutory requirements
C) Waivers are available for contracts with foreign governments
D) Waivers can be granted for any contract if requested by the contractor
A
D) Waivers can be granted for any contract if requested by the contractor
78
Q
- Which of the following is NOT an example of a tax exemption under FAR Part 29?
A) Sales tax on supplies for exclusive government use
B) Taxes imposed by foreign governments
C) Federal excise tax on gasoline for government vehicles
D) Customs duties on imported items for government contracts
A
B) Taxes imposed by foreign governments
79
Q
- Which of the following is NOT a responsibility of the contracting officer regarding tax matters under FAR Part 29?
A) Determining tax exemptions applicable to the contract
B) Requesting tax refunds for the contractor
C) Negotiating with taxing authorities on behalf of the government
D) Providing contractors with necessary tax exemption certificates
A
B) Requesting tax refunds for the contractor
80
Q
- Which of the following is NOT a type of tax that is generally allowable as a contract cost under FAR Part 29?
A) Federal income taxes
B) State and local sales taxes
C) Employment taxes
D) Use taxes
A
A) Federal income taxes
81
Q
- Which of the following is NOT considered a valid reason for a tax exemption under FAR Part 29?
A) The supplies are for exclusive use by the U.S. government
B) The contractor is located in a foreign country
C) The services are for use outside the U.S.
D) The government directly purchases the supplies
A
B) The contractor is located in a foreign country
82
Q
- Which of the following is NOT typically included in contracts as a tax-related clause under FAR Part 29?
A) Federal, State, and Local Taxes clause
B) Taxes – Foreign Fixed-Price Contracts clause
C) Taxes – Cost-Reimbursement Contracts clause
D) Contractor’s Tax Compliance Certification clause
A
D) Contractor’s Tax Compliance Certification clause
83
Q
- Which of the following is NOT an action that a contracting officer should take regarding tax exemptions under FAR Part 29?
A) Provide contractors with tax exemption certificates when applicable
B) Assist contractors in negotiating tax exemptions with foreign governments
C) Verify that contractors have paid all applicable taxes
D) Ensure that contract prices reflect applicable tax exemptions
A
C) Verify that contractors have paid all applicable taxes
84
Q
- Which of the following is NOT a type of federal excise tax that is often exempt for government contracts under FAR Part 29?
A) Taxes on fuel
B) Taxes on tires
C) Taxes on real property
D) Taxes on communications services
A
C) Taxes on real property
85
Q
- Which of the following is NOT true about tax refunds under FAR Part 29?
A) The government is entitled to refunds of taxes included in the contract price
B) Contractors are responsible for applying for tax refunds directly
C) Contractors must return tax refunds to the government if they were reimbursed
D) The contracting officer must initiate all tax refund requests
A
D) The contracting officer must initiate all tax refund requests
86
Q
- Which of the following is NOT a typical provision found in FAR Part 29 regarding state and local taxes?
A) The government may be exempt from certain state taxes
B) Contractors are responsible for all taxes incurred during contract performance
C) The government may reimburse contractors for state and local taxes
D) The government pays state and local taxes directly to the taxing authority
A
D) The government pays state and local taxes directly to the taxing authority
87
Q
- Which of the following is NOT a responsibility of the contractor under the FAR 29.305, Taxes clause?
A) Paying all applicable taxes related to the contract
B) Applying for tax exemptions available for government contracts
C) Ensuring that tax refunds are credited to the government
D) Providing annual tax reporting forms to the government
A
D) Providing annual tax reporting forms to the government
88
Q
- Which of the following is NOT exempt from federal excise taxes under FAR Part 29 for government use?
A) Aircraft fuel
B) Passenger vehicles
C) Diesel fuel for military tanks
D) Fuel for emergency vehicles
A
B) Passenger vehicles
89
Q
- Which of the following is NOT a factor in determining whether a tax is allowable as a contract cost?
A) Whether the tax is legally required to be paid by the contractor
B) Whether the tax was incurred as a result of contractor negligence
C) Whether the tax was properly imposed by the taxing authority
D) Whether the tax was included in the contract price
A
B) Whether the tax was incurred as a result of contractor negligence
90
Q
- Which of the following is NOT true about customs duties under FAR Part 29?
A) Customs duties may be exempt for items purchased for government use
B) The government pays customs duties directly to foreign governments
C) The contracting officer should assist contractors in obtaining customs exemptions
D) Customs duties may be allowable costs if not exempted
A
B) The government pays customs duties directly to foreign governments
91
Q
- Which of the following is NOT an example of a tax clause included in contracts under FAR Part 29?
A) Federal, State, and Local Taxes (FAR 52.229-3)
B) Foreign Fixed-Price Contracts (FAR 52.229-6)
C) Taxes on Emergency Services Contracts (FAR 52.229-12)
D) Cost-Reimbursement Contracts (FAR 52.229-8)
A
C) Taxes on Emergency Services Contracts (FAR 52.229-12)
92
Q
- Which of the following is NOT the responsibility of the contracting officer in tax-related matters under FAR Part 29?
A) Negotiating with foreign tax authorities to ensure exemptions
B) Determining whether taxes should be included in the contract price
C) Applying for tax exemptions on behalf of contractors
D) Advising contractors on potential tax liabilities
A
C) Applying for tax exemptions on behalf of contractors
93
Q
A
