Chapter Three: Payment of the Fee
Registry transactions specific to ships under construction shall also be subject to fees in the same manner as ship registry transactions.
However, upon the transfer to the main registry of a ship recorded in the registry specific to ships under construction, no additional fee shall be collected for transactions previously carried out and subjected to fees.
Taxpayer:
Original Turkish text
MADDE 96
İnşa halindeki gemilere mahsus sicil işlemleri de, gemi sicil işlemleri gibi harca tabidir.
Ancak inşa halindeki gemilere mahsus sicilde kayıtlı bir geminin, asıl sicile geçirilmesinde evvelce yapılmış ve harca tabi tutulmuş işlemlerden ayrıca harç alınmaz.
Mükellef: