2024.02.22 입찰공고 된 WB재원의 "Construction of Stoung Water Supply System" 입찰서 중 세금관련 조항을 살펴 보았습니다.
1. ITB(Instructions to Bidders) 14조 (16페이지)
- 모든 관세, 세금 및 기타 부담금을 입찰 금액에 포함 (면세 혜택 없음)
- All duties, taxes, and other levies payable by the Contractor under the Contract, or for any other cause, as of the date 28 days prior to the deadline for submission of bids, shall be included in the rates and prices and the total Bid Price submitted by the Bidder.
2. Bill of Quantities 5조 (119페이지)
- 모든 건설 장비, 노동, 감독, 자재, 설치, 유지, 보험, 수익, 세금 및 의무와 계약에 명시되거나 암시된 모든 일반 위험, 책임 및 의무를 포함
- The rates and prices bid in the priced Bill of Quantities shall, except as otherwise provided under the Contract, include all construction equipment, labour, supervision, materials, erection, maintenance, insurance, profit, taxes, and duties, together with all general risks, liabilities, and obligations set out or implied in the Contract.
3. Section IX – Particular Conditions, Part B - Special Provisions 6.2조 (Rates of Wages and Conditions of Labour), (275페이지)
- 급여, 임금, 수당 관련하여 개인 소득세를 납부할 의무가 있음
- any deduction to their payment and the conditions of such deductions in accordance with the applicable Laws or as stated in the Specification; and their liability to pay personal income taxes in the Country in respect of such of their salaries, wages, allowances, and any benefits as are subject to tax under the Laws of the Country for the time being in force.
