In plain English
FAR 52.209-12, Certification Regarding Tax Matters, is a solicitation provision prescribed at FAR 9.104-7(e), most recently dated Oct 2025. The complete official text is reproduced below, verbatim, from GSA's published FAR source files.
Its text contains no sentence requiring insertion into subcontracts; see the flowdown section below for what that does and does not mean.
Does it flow down to subcontracts?
No flowdown mandate found in the clause text
This is a solicitation provision — it applies to offerors when submitting an offer, not to contract performance, so subcontract flowdown is generally not the operative question for it.
Where it's prescribed
As prescribed in 9.104-7(e), insert the following provision:
Prescribing reference: FAR 9.104-7(e).
The official text, verbatim
As prescribed in 9.104-7(e), insert the following provision:
Certification Regarding Tax Matters (Oct 2025)
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(a) This provision implements section 523 of Division B of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. L. 113-235), and similar provisions, if contained in subsequent appropriations acts.
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(b) If the Offeror is proposing a total contract price that will exceed $7 million (including options), the Offeror shall certify that, to the best of its knowledge and belief, it
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(1) Has □ filed all Federal tax returns required during the three years preceding the certification;
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(2) Has not □ been convicted of a criminal offense under the Internal Revenue Code of 1986; and
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(3) 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.
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(End of provision)