Common use of Tax Schedules Clause in Contracts

Tax Schedules. The Government will ensure that MCA-Benin II and all Providers, Covered Providers, Implementing Entities, contractors (prime contractors and subcontractors), consultants, and other entities and individuals (each, an “Exempt Entity” in the case of a legal entity or an “Exempt Individual” in the case of a natural person) that receive MCC Funding or Government Contribution directly or indirectly in furtherance of the Grant and Implementation Agreement or the Compact (both forms of funding hereinafter to be referred to as “Compact Funding”) are exempt from Taxes in accordance with Section 2.2(l) of the Grant and Implementation Agreement and Section 2.8 of the Compact. All applications and requests made of Government of Benin authorities in connection with the procedures included in these schedules are free of any fees or charges. The following schedules identify specific taxes and mechanisms to implement compliance with the tax exemption under the Grant and Implementation Agreement and the Compact. The Government will provide a copy of the Grant and Implementation Agreement and the Compact to the Direction Générale des Douanes et Droits Indirects (“DGDDI”), and the Direction Générale des Impôts (“DGI”) through the Mission Fiscale des Régimes d’Exception (“MFRE”) to ensure that they implement the terms of the Grant and Implementation Agreement and the Compact and the mechanisms to implement the tax exemption as agreed herein, or as otherwise adopted under the Compact. Beneficiaries of the tax exemption will have to provide the documents listed in the following schedules or those which provide substantially equivalent information but for which terminology may vary. No additional requirements may be demanded without modification of these schedules. As the direct beneficiary of the tax exemption under the Grant and Implementation Agreement and the Compact, MCA-Benin II will facilitate and assist all other indirect beneficiaries of the tax exemption, including Providers, Covered Providers, Implementing Entities, contractors (prime contractors and subcontractors), consultants, and other entities and individuals that receive MCC Funding directly or indirectly in furtherance of the Grant and Implementation Agreement and the Compact, to ensure compliance with the exemption terms herein. Consistent with Section 2.2(l) of the Grant and Implementation Agreement and the Section 2.8 of the Compact, and notwithstanding the exemption methodologies described in these schedules, if a tax has been paid by an eligible beneficiary of tax relief in connection with the Grant and Implementation Agreement or the Compact, the Government will refund the amount of tax paid to the eligible beneficiary within thirty (30) days of the receipt of documentation providing evidence of taxes paid. Eligible beneficiaries of tax relief should present this documentation to MFRE and to MCA-Benin II for their tracking purposes. SCHEDULE A VALUE ADDED TAX (VAT)

Tax Schedules. The Government will agrees to ensure that MCA-Benin II Côte d’Ivoire and all Providers, Covered Providers, Implementing Entities, contractors (prime contractors and subcontractors), consultants, and other entities and individuals (each, an “Exempt Entity” in the case of a legal entity or an “Exempt Individual” in the case of a natural person) that receive MCC Funding or Government Contribution directly or indirectly in furtherance of the Grant and Implementation Agreement between MCC and the Government signed on June 27, 2016 (the “CDF Agreement”) or the Compact (both forms of funding hereinafter to be referred to as “Compact Funding”) are exempt from Taxes in accordance with Section 2.2(l4.2(k) of the Grant and Implementation CDF Agreement and Section 2.8 of the Compact. All applications and requests made of Government of Benin authorities made in connection with the procedures included in these schedules are free of any fees or charges. The following schedules identify specific taxes and mechanisms to implement compliance with the tax exemption under the Grant and Implementation CDF Agreement and the Compact. The Government will provide a copy of the Grant and Implementation CDF Agreement and the Compact to the Ministry of Budget (“MBPE”), Direction Générale des Douanes et Droits Indirects (“DGDDIDGD”), and the Direction Générale des Impôts (“DGI”) through the Mission Fiscale des Régimes d’Exception (“MFRE”) ), and any other Government entity implicated or which may have a role or responsibility to ensure that they implement the Government implements and satisfies the terms of the Grant and Implementation CDF Agreement and the Compact and the mechanisms to implement the tax exemption as agreed herein, or as otherwise adopted under the Compact. Beneficiaries of the tax exemption will have to provide the documents listed in the following schedules or those which provide substantially equivalent information but for which terminology may vary. No additional requirements may be demanded without modification of these schedules. As the direct beneficiary of the tax exemption under the Grant and Implementation CDF Agreement and the Compact, MCA-Benin II will Côte d’Ivoire agrees to facilitate and assist all other indirect beneficiaries of the tax exemption, including Providers, Covered Providers, Implementing Entities, contractors (prime contractors and subcontractors), consultants, and other entities and individuals that receive Grant funding or MCC Funding directly or indirectly in furtherance of the Grant and Implementation CDF Agreement and the CompactCompact (an “Exempt Entity” in the case of a legal entity or an “Exempt Individual” in the case of a natural person, and in either case an “Exempt Beneficiary”), to ensure compliance with the exemption terms herein. Consistent with Section 2.2(l4.2(k) of the Grant and Implementation CDF Agreement and the Section 2.8 of the Compact, and notwithstanding the exemption methodologies described in these schedules, if a tax has been paid by an eligible beneficiary of tax relief Exempt Beneficiary in connection with the Grant and Implementation CDF Agreement or the Compact, the Government will agrees to refund the amount of tax paid to the eligible beneficiary that entity or individual within thirty (30) sixty days of the receipt of documentation providing evidence of taxes paid. Eligible beneficiaries Exempt Beneficiaries of tax relief should present this documentation to MFRE and to MCA-Benin II for their tracking purposesCôte d’Ivoire to facilitate reimbursement pursuant to the Compact. SCHEDULE A VALUE ADDED TAX To the extent that there are Taxes not addressed in this Schedule 3, whether currently in force or established in the future, that are not being exempted by the Government in accordance with Section 4.2(k) of the CDF Agreement and Section 2.8 of the Compact, the Government hereby agrees to implement appropriate procedures (VAT)approved in writing by MCC) to ensure that such additional Taxes are exempted in accordance with Section 4.2(k) of the CDF Agreement and Section 2.8 of the Compact. For the avoidance of doubt, the identification (or lack of identification) of Taxes in this Schedule 3, or the description (or lack of description) of procedures to implement the required exemption from such Taxes, shall in no way limit the scope of the tax exemption required by Section 4.2(k) of the CDF Agreement and Section 2.8 of the Compact. Initial Procedures to be Undertaken by MCA-Côte d’Ivoire to Facilitate the Tax Exemption Process

Tax Schedules. The Government will agrees to ensure that MCA-Benin II Niger and all Providers, Covered Providers, Implementing Entities, contractors (prime contractors and subcontractors), consultants, and other entities and individuals providing goods, works or services in furtherance of the Compact (each, an “Exempt Entity” in the case of a legal entity or an “Exempt Individual” in the case of a natural person) , and in either case an “Exempt Beneficiary”), that receive MCC Funding or the Government Contribution directly or indirectly in furtherance of the Grant and Implementation Agreement or the Compact (both forms of funding hereinafter to be referred to as “Compact Funding”) directly or indirectly are exempt from Taxes in accordance with Section 2.2(l) of the Grant and Implementation Agreement and Section 2.8 of the Compact. All applications The Government further agrees to apply the mechanisms set out in this Annex V to exempt the grant funding from Tax in accordance with Section 4.2(k) of the CDF Agreement. As the direct beneficiary of the tax exemption under the Compact and requests made of Government of Benin authorities in connection the CDF Agreement, MCA- Niger agrees to facilitate and assist any Exempt Beneficiary with the procedures included in these schedules are free of any fees or chargesexemption process to ensure compliance with the exemption terms herein. The following schedules identify specific taxes and mechanisms to implement compliance with the tax exemption under the Grant Compact and Implementation Agreement and the CompactCDF Agreement. The Government will shall provide a copy of the Grant Compact and Implementation CDF Agreement and to the Compact to Ministry of Finance, Direction de la Facilitation et du Partenariat (“DFP”) in the Direction Générale des Douanes et Droits Indirects (“DGDDIDGD”), and the Direction Générale des Impôts (“DGI”) through the Mission Fiscale des Régimes d’Exception (“MFRE”) ), FER, and any other Government entity implicated or which may have a role or responsibility to ensure that they implement the Government implements and satisfies the terms of the Grant and Implementation Agreement Compact and the Compact CDF Agreement and the mechanisms to implement the tax exemption as agreed herein, or as otherwise adopted under the Compact. Beneficiaries of the tax exemption will shall have to provide the documents listed in the following schedules or those which provide substantially equivalent information but for which terminology may vary. No additional requirements may be demanded without modification of these schedules. As the direct beneficiary All applications and requests made of the tax exemption under the Grant and Implementation Agreement and the Compact, MCA-Benin II will facilitate and assist all other indirect beneficiaries of the tax exemption, including Providers, Covered Providers, Implementing Entities, contractors (prime contractors and subcontractors), consultants, and other entities and individuals that receive MCC Funding directly or indirectly in furtherance of the Grant and Implementation Agreement and the Compact, to ensure compliance with the exemption terms herein. Consistent with Section 2.2(l) of the Grant and Implementation Agreement and the Section 2.8 of the Compact, and notwithstanding the exemption methodologies described in these schedules, if a tax has been paid by an eligible beneficiary of tax relief Government authorities in connection with the Grant and Implementation Agreement procedures included in these schedules are free of any fees or the Compact, the Government will refund the amount of tax paid to the eligible beneficiary within thirty (30) days of the receipt of documentation providing evidence of taxes paid. Eligible beneficiaries of tax relief should present this documentation to MFRE and to MCA-Benin II for their tracking purposescharges. SCHEDULE A VALUE ADDED TAX (VAT)TAX