scope:

Purpose: This issuance, in accordance with the authority in DoD Directive 5145.01:

• Establishes the tax relief policy of the DoD.

• Designates the organizational element that has continuing responsibility of the overall direction of the DoD Foreign Tax Relief Program.

• Delineates the responsibilities of other organizational elements to implement and monitor the program.

APPLICABILITY. This issuance applies to:

a. OSD, the Military Departments, the Office of the Chairman of the Joint Chiefs of Staff and the Joint Staff, the Combatant Commands, the Office of the Inspector General of the Department of Defense, the Defense Agencies, the DoD Field Activities, and all other organizational entities within the DoD.

b. Appropriated and nonappropriated funds of the DoD that are subject to taxes imposed by:

(1) Foreign countries in which the Military Services are regularly stationed or to which they are regularly deployed (other than attaché and other military personnel assigned to a U.S. diplomatic mission).

(2) Any foreign countries in which most U.S. defense activities serve the common defense or overall military security of the country.