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Tonnage tax opted companies scrutiny of annual returns for the financial year 2004-2005 Details of in chartering as well as space / slot arrangements during the period 1/1/2005 to 31/3/2005
Applicable to:
Tonnage Tax Opting Companies
Effective Date:
30/5/2005
Superseded Circulars:
None
Key Changes and Requirements
1. Information Required for In-Chartered and Space/Slot Arrangements
Tonnage Tax Cell requires additional information to verify details of in-chartered and space/slot arrangements during the period 1/1/2005 to 31/3/2005.
- For In-Chartered Vessels: Copy of DGS permission letter, total time charter period, voyage period, charter party, voyage list, and delivery/redelivery certificate (if applicable).
- For Space/Slot Charters: Ship name, DGS permission letter, arrangement details, voyage details, TEU carried/space hired, charter party, and voyage list.
2. Compliance Certificate
A compliance certificate in the attached proforma is required regarding the correctness of information furnished for in-chartering/space/slot arrangements.
II/4 Tonnage Tax Training Commitment Annual Return
Important Note
The information/data called for must be furnished at the earliest to enable scrutiny of annual returns and processing of compliance certificates.
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