Common use of Certification of Filing and Payment of Taxes Clause in Contracts

Certification of Filing and Payment of Taxes. (Section 518)‌ (Applicable to delivery orders funded by the NIH appropriated funds.) The contractor must be in compliance with Section 518 of The Consolidated and Further Continuing Appropriations Act, 2015 Pub. L 113-235, Division E, Sections 744 and 745. None of the funds appropriated or otherwise made available by this act may be used to enter into a contract in an amount greater than $5,000,000 or to award a grant in excess of such amount unless the prospective contractor or grantee certifies in writing to the agency awarding the contract or grant that, to the best of its knowledge and belief, the contractor or grantee has filed all Federal tax returns required during the three years preceding the certification, has not been convicted of a criminal offense under the Internal Revenue Code of 1986, and has not, more than 90 days prior to certification, been notified of any unpaid Federal tax assessment for which the liability remains unsatisfied, unless the assessment is the subject of an installment agreement or offer in compromise that has been approved by the Internal Revenue Service and is not in default, or the assessment is the subject of a non- frivolous administrative or judicial proceeding.