<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE dita
  PUBLIC "-//OASIS//DTD DITA Composite//EN" "ditabase.dtd">
<dita xmlns:ditaarch="http://dita.oasis-open.org/architecture/2005/"
      ditaarch:DITAArchVersion="1.2"
      domains="(topic task)                            (topic concept)                            (topic concept glossentry)                            (topic concept glossgroup)                            (topic reference)                            (topic troubleshooting++task) (topic task)                            (topic abbrev-d)                            a(props deliveryTarget)                            (topic equation-d)                            (topic hazard-d)                            (topic hi-d)                            (topic indexing-d)                            (topic markup-d)                            (topic mathml-d)                            (topic pr-d)                            (topic relmgmt-d)                            (topic sw-d)                            (topic svg-d)                            (topic ui-d)                            (topic ut-d)                            (topic markup-d xml-d)                            (topic task strictTaskbody-c)   ">
	  <concept id="GSAM_504_902"
            ditaarch:DITAArchVersion="1.3"
            class="- topic/topic concept/concept ">
		    <title class="- topic/title ">
         <ph class="- topic/ph " props="autonumber">504.902</ph> General.</title>
		    <conbody class="- topic/body  concept/conbody ">
			      <ol id="d103e13" class="- topic/ol ">
				        <li class="- topic/li ">
					          <p id="d102e17" class="- topic/p ">
                  <ph props="autonumber" class="- topic/ph ">(a)</ph>
                  <i class="+ topic/ph hi-d/i ">Debt collection</i>. The Debt Collection Improvement Act of 1996 requires each contractor doing business with GSA to furnish its Tax Identification Number (TIN). The Government is required to include with each certified voucher prepared and submitted to a disbursing official, the TIN of the contractor receiving payment under the voucher. The TIN may be used by the Office of Financial Policy and Operations to collect and report on any delinquent amounts arising out of the contractor's relationship with the Government.</p>
				        </li>
				        <li class="- topic/li ">
					          <p id="d102e29" class="- topic/p ">
                  <ph props="autonumber" class="- topic/ph ">(b)</ph>
                  <i class="+ topic/ph hi-d/i ">Information reporting to the IRS</i>. The TIN is also required for Office of Financial Policy and Operations reporting of certain contract information (see FAR 4.903) and payment information (see GSAM <xref href="504.904.dita#GSAM_504_904"
                        outputclass="fm:ParaNumOnly"
                        class="- topic/xref ">504.904</xref>) to the IRS.</p>
				        </li>
			      </ol>
		    </conbody>
	  </concept>
</dita>
