DEPARTMENT OF THE NAVY
OFFICE OF THE SECRETARY
1000 NAVY PENTAGON
WASHINGTON, D.C. 20350-1000
SECNAVINST 5840.8B
OJAG
11 SEP 2018
SECNAV INSTRUCTION 5840.8B
From: Secretary of the Navy
Subj: TAX LAW MATTERS AFFECTING DEPARTMENT OF THE NAVY MILITARY
PERSONNEL
Ref: (a) DoD Directive 5124.03 of 8 January 2005
1. Purpose. To establish policy, procedures, and
responsibilities for the Department of the Navy (DON)
representation to the Armed Forces Tax Council (AFTC), per
reference (a).
2. Cancellation. SECNAVINST 5840.8A.
3. Applicability. This instruction applies to the Office of the
Secretary of the Navy (SECNAV), the Chief of Naval Operations, the
Commandant of the Marine Corps (CMC), and all U.S. Navy, U.S.
Marine Corps installations, commands, activities, field offices,
and all other organizational entities within the DON.
4. Policy
a. Reference (a) establishes the AFTC to coordinate 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.
b. Pursuant to reference (a), SECNAV shall review AFTC
matters for consistency with Military Department regulations,
advise on the effects to the members of the Armed Forces, provide
coordination, as necessary and designate members for the U.S. Navy
and U.S. Marine Corps as members of the AFTC.
5. Responsibilities
a. The General Counsel (GC) of the Navy shall review AFTC
matters for their compliance with the law and other matters within
