1
Department of Defense
DIRECTIVE
NUMBER 5124.03
January 8, 2005
Certified Current as of April 23, 2007
USD(P&R)
SUBJECT: Armed Forces Tax Council
References: (a) DoD Directive 5124.3, “Armed Forces Tax Council,” December 1,
1988 (hereby canceled)
(b) DoD 5025.1-M, "Department of Defense Directives System Procedures,"
March 2003
1. REISSUANCE AND PURPOSE
1.1. This Directive reissues reference (a) and updates the membership, organization, and
responsibilities of the Armed Forces Tax Council.
1.2. The Armed Forces Tax Council coordinates matters affecting Federal, State, local, and
foreign tax liabilities of members of the Armed Forces and the related obligations of the Military
Departments as employers. The term tax liabilities include employment tax liabilities.
2. APPLICABILITY
This Directive applies to the Office of the Secretary of Defense (OSD), the Military
Departments, the Chairman of the Joint Chiefs of Staff, the Combatant Commands, the Office of
Inspector General of the Department of Defense, the Defense Agencies, the DoD Field
Activities, and all other organizational entities in the Department of Defense (hereafter referred
to collectively as the “DoD Components”). The term "Military Services," as used herein, refers
to the Army, the Navy, the Air Force, and the Marine Corps.
3. ORGANIZATION
3.1. The Armed Forces Tax Council shall be composed of an Executive Director, three
members from the OSD Staff, and one member from each Military Service.
