Download ELECTRONIC TONNAGE TAX SYSTEM (E

ELECTRONIC TONNAGE TAX SYSTEM
(E-TTS)
USER’S MANUAL
February, 2011
INDEX:
1. General Information
2. Functions
2.1.
Company Details
2.2.
Application (for Approval of the Option to be taxed under the Tonnage
Tax System)
2.2.1. Commands of the System
2.2.2. Tables
2.3.
A.
Owners of Foreign Ships
B.
Charterers
C.
Ship Managers
Tax Declaration
3. Reports
4. Annexes
1
1. General Information
The Department of Merchant Shipping (DMS) prepared an Electronic Tonnage Tax
System (e-TTS) for the submission of the «Application for Approval of the Option to be
taxed under the Tonnage Tax System (TTS)» (MS TT1) and for the submission of the
relevant «Declaration for Taxation» (MS TT2) for every fiscal year electronically.
The Electronic Tonnage Tax System (e-TTS) can be accessed through DMS website at
www.shipping.gov.cy .
To log-off the System.
To log-in the System please enter your ID and PASSWORD provided to you by DMS.
NOTE: PASSWORD is case sensitive. After 5 unsuccessful attempts to log-in, the
system blocks your account and you must consult the DMS.
To exit the System (log-off) Save first your work and then close the browser window.
2
2. Functions
Use Company Details to
update the address and any
other contact details of your
company.
Use Application to fill your
Application form and
submit it to DMS.
Use Tax Declaration to fill
your Tax Declaration form
and submit it to DMS.
3
2.1. Company Details
Update Address details and Contact details in the following screen.
NOTE: You do not have access to the General details.
4
2.2. Application (for Approval of the Option to be taxed under the Tonnage Tax
System)
2.2.1. Commands of the System:
These commands are the same for all the functions of the e-TTS (Application, Tax
Declaration).
Delete record: deletes
the specific record.
Print: draft print of
the current Table.
Exit: exits the current function (i.e. Company
Details / Application / Tax Declaration)
First record: moves cursor to the first record of the Table.
Last record: moves cursor to the last record of the Table.
Save record: saves the records entered since last Save record.
NOTE: It is extremely important to save your work regularly, i.e. for every record added
or every minute. In case of an electricity supply breakdown or internet failure, all
unsaved records will be lost.
2.2.2. Tables
A. OWNERS OF FOREIGN SHIPS
This is the «Worksheet» of the Owner of Foreign Ships, where all information will be
provided/entered in respect of the vessels under operation.
The Worksheet consists of 3 sheets:
Qualifying Community Ships (Table A)
Qualifying Non-Community Ships (Table B)
Non-Qualifying Ships (Table C)
5
Switch from Table A to Table B and Table C.
To see all the columns of the worksheet
scroll the bar to the right.
The Worksheet provides also information on the Community-flagged share of the
Company (Company Level) and on the Community-flagged share of the Group (Group
Level) if that company is a member of a Group.
Community-flagged share.
Company level.
Refresh: updates the percentages in EU SHARE (and EU
MANAGED and CHARTED IN) fields.
NOTE: You must first save the data added to the Tables
(Save Record) and then press Refresh.
Group level. If the company belongs to a
Group, the information in these fields
refers to the Group. If the company does
not belong to a Group, the information
which appears here is the same as in the
company’s fields.
Submit your Application \
Tax Declaration. ONCE
SUBMITTED, NO ACCESS
TO THE FORM WILL BE
ALLOWED.
6
Table A: Qualifying Community Ships
Provides information on Community ships.
The tab colour of the sheet where you are working now is grey while the tab colour of the
other two sheets is green.
Where List appears, choose an option form the list.
NOTE: The options in the Lists are those which comply with Law 44(I)/2010, i.e.
the Flags listed are those which are members of both the IMO and ILO (see attached
Annexes of the manual for all the options in each List).
System messages and warnings
appear in this area.
ALL the fields in ALL the Tables (A, B and C) must be completed. In case some of the
requested information is not known to you when inserting the information for a vessel,
you may save your work and complete the record when the information is obtained.
However, the fields: VESSEL NAME, IMO NO., FLAG, VESSEL TYPE and NET
TONNAGE must always be completed for all records. Otherwise, the system will not
allow you to save your work.
Table B: Qualifying Non-Community Ships
The information requested is similar to Table A with some additional information which
refers to the non-Community ships and is required by Law 44(I)/2010 (i.e. Classification
Society and Compliance with International and Community Standards).
7
Choose the Classification
Society of the ship from
the List.
Table C: Non- Qualifying Ships
Provides information on the vessels which are non-qualifying ships for the TTS.
Choose the reason for which the
vessel is a non-qualifying ship, from
the List. Give more details in the next
column.
8
B. CHARTERERS
This is the «Worksheet» of the Charterers, where all information will be provided/entered
in respect of the vessels under operation.
This Worksheet is similar to the one of the Owners of Foreign Ships (see Section A for
more info).
The Worksheet consists also of 3 sheets:
Qualifying Community Ships (Table A)
Qualifying Non-Community Ships (Table B)
Non-Qualifying Ships (Table C)
Percentage of net tonnage of
ships chartered-in to total net
tonnage of all qualifying ships
of the fleet (chartered-in or
operated).
The Worksheet provides, in addition to the information on the Community-flagged share
of the Company (Company Level) and on the Community-flagged share of the Group
(Group Level) [the EU SHARE], the «chartered-in» percentage on the Company Level
and Group Level.
Charterers must provide - in addition to the information provided by the Owners of
Foreign Ships- information on the Type of Chartering or ownership relationship (where
OS: Ownership, BB: Bareboat Charter, TC: Time Charter, VC: Voyage Charter and CA:
9
Contract of Affreightment) and as to whether the ships which are chartered-in are entirely
managed from the EU/EEA territory.
C. SHIP MANAGERS
This is the «Worksheet» of the Ship Managers, where all information will be
provided/entered in respect of the vessels under management (including vessels for which
only Commercial Ship management Services are provided).
This Worksheet is similar to the one of the Owners of Foreign Ships (see Section A for
more info).
The Worksheet consists also of 3 sheets:
Qualifying Community Ships (Table A)
Qualifying Non-Community Ships (Table B)
Non-Qualifying Ships (Table C)
The Worksheet provides, in addition to the information on the Community-flagged share
of the Company (Company Level) and on the Community-flagged share of the Group
(Group Level) [the EU SHARE], the percentage of the net tonnage which is entirely
managed from the EU/EEA territory on the Company Level and Group Level.
Ship Managers must provide - in addition to the information provided by the Owners of
Foreign Ships- the following:

Information on the company which provides the other part of the management
activity. i.e. if the applying company provides only the technical management of a
ship then information on the company which provides the crew management of
that ship must be provided. If it provides crew management services then
information on the company which provides the technical management must be
provided. If the applicant company provides both, technical and crew
management services to the same ship then the name of the company is sufficient.

Information on compliance with the requirements of the MLC 2006 Convention
for Crew Managers. If no crew management services are provided, then enter
«Non Applicable» (N/A) in the specific field.

Information on certification of Technical Managers under the ISM Code (DOC)
by the competent authority of the flag State of the ships under its management. If
10
no technical management services are provided then enter «Non Applicable»
(N/A) in the specific field.

The name of the P&I Club which the vessel is entered with.
Percentage of net tonnage
entirely managed from the
EU/EEA territory.
ISM certification for Technical
Ship managers (Document of
Compliance). If not applicable,
choose N/A.
Enter the name and IMO number
of the different ship manager
which provides services to the
specific ship (if applicable).
Compliance with MLC 2006
Convention for Crew
managers. If not applicable,
choose N/A.
11
2.3. Tax Declaration
The Tables are identical to the ones in the Application, with ONLY two differences
being:
– a column added (last column of the Tables entitled: Tax) which will enable the
calculation of the tax,
– a column added to Ship Managers entitled: Management Type where the Ship manager
has to insert the management type offered to the specific vessel, i.e. Technical
management, Crewing or Technical and Crewing.
The commands and functions in the Tables are also the same.
Reference Share:
Community-flagged
share of company when
applied to enter the TTS.
12
Amount of tax calculated automatically
when completing data entry for the
specific ship and moving to the next
record/ship.
13
3. Reports
When you have submitted your Application \ Tax Declaration electronically, print the
Tables from this tool (official printing of the 3 Tables with signature spaces at the end of
each Table), sign them and submit them in hard copy to the DMS together with the
Application Form \ Tax Declaration Form and the supporting documents which are
requested by the DMS (available on DMS website).
Print Application \ Tax Declaration.
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4. ANNEXES
A. Flags
B. Vessel Types
C. Maritime Transport Activities
D. Ancillary Activities
E. Classifications Societies
F. Reasons for not Qualifying
15
A. Flags
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
ALBANIA
ALGERIA
ANGOLA
ANTIGUA & BARBUDA
ARGENTINA
AUSTRALIA
AUSTRIA
AZERBAIJAN
BAHAMAS
BAHRAIN
BANGLADESH
BARBADOS
BELGIUM
BELIZE
BENIN
BERMUDA
BOLIVIA
BOSNIA & HERZEGOVINA
BRAZIL
BRUNEI DARUSSALAM
BULGARIA
CAMBODIA
CAMEROON
CANADA
CANARY ISLANDS
CAPE VERDE
CAYMAN ISLANDS
CHILE
CHINA
COLOMBIA
COMOROS
CONGO
CONGO, DEMOCRATIC REP.
COSTA RICA
COTE D'IVOIRE (IVORY COAST)
CROATIA
CUBA
CYPRUS
CYPRUS IN-PARALLEL
CYPRUS OUT-PARALLEL
CZECH REPUBLIC
DENMARK
DENMARK - DIS
DJIBOUTI
DOMINICA
DOMINICAN REPUBLIC
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
ECUADOR
EGYPT
EL SALVADOR
EQUATORIAL GUINEA
ERITREA
ESTONIA
ETHIOPIA
FAROE ISLANDS
FIJI
FINLAND
FRANCE
FRANCE - RIF
FYROM
GABON
GAMBIA
GEORGIA
GERMANY
GERMANY - ISR
GHANA
GIBRALTAR
GREECE
GRENADA
GUATEMALA
GUINEA
GUINEA-BISSAU
GUYANA
HAITI
HONDURAS
HONG KONG, CHINA
HUNGARY
ICELAND
INDIA
INDONESIA
IRAN
IRAQ
IRELAND
ISLE OF MAN
ISRAEL
ITALY
ITALY - INT. SHIP REG.
JAMAICA
JAPAN
JORDAN
KAZAKHSTAN
KENYA
KIRIBATI
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
KOREA, REPUBLIC OF
KUWAIT
LATVIA
LEBANON
LIBERIA
LIBYA
LITHUANIA
LUXEMBOURG
MACAO, CHINA
MADAGASCAR
MADEIRA
MALAWI
MALAYSIA
MALDIVES
MALTA
MARSHALL ISLANDS
MAU RITANIA
MAU RITIUS
MEXICO
MOLDOVA, REPUBLIC OF
MONGOLIA
MONTENEGRO
MOROCCO
MOZAMBIQUE
MYANMAR
N/A
NAMIBIA
NEPAL
NETHERLANDS
NETHERLANDS ANTILLES
NEW ZEALAND
NICARAGUA
NIGERIA
NORWAY
NORWAY - NIS
OMAN
PAKISTAN
PANAMA
PAPUA NEW GUINEA
PARAGUAY
PERU
PHILIPPINES
POLAND
PORTUGAL
QATAR
ROMANIA
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
RUSSIAN FEDERATION
SAMOA
SAN MARINO
SAO TOME & PRINCIPE
SAUDI ARABIA
SENEGAL
SERBIA
SEYCHELLES
SIERRA LEONE
SINGAPORE
SLOVAKIA
SLOVENIA
SOLOMON ISLANDS
SOMALIA
SOUTH AFRICA
SPAIN
SRI LANKA
ST. KITTS & NEVIS
ST. LUCIA
ST. VINCENT & GRENADINES
SUDAN
SURINAME
SWEDEN
SWITZERLAND
SYRIA
TANZANIA
THAILAND
TIMOR-LESTE
TOGO
TRINIDAD & TOBAGO
TUNISIA
TURKEY
TURKMENISTAN
TUVALU
U.S.A.
UGANDA
UKRAINE
UNITED ARAB EMIRATES
UNITED KINGDOM
URUGUAY
VANUATU
VENEZUELA
VIET NAM
YEMEN
ZIMBABWE
16
B. Vessel Types
S/N
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
VESSEL TYPE
BARGE
BARGE CARRIER
BULK CARRIER
CABLE LAYING VESSEL
CARGO SHIP
CHEMICAL TANKER
COASTAL PASSENGER VESSEL
COMBINATION CARRIER
CONTAINER SHIP
DREDGER
DUMP BARGE
DYNAMICALLY SUPPORTED CRAFT
FIRE FIGHTING VESSEL
FLOATING CRANE
FLOATING DOCK
FPSO (FLOATING PRODUCTION/STORAGE/OFFLOADING UNIT)
GAS CARRIER
GENERAL CARGO
HEAVY LOAD CARRIER
HIGH SPEED CARGO CRAFT
HIGH SPEED PASSENGER CRAFT
HIGH SPEED RO-RO CARGO CRAFT
HIGH SPEED RO-RO PASSENGER CRAFT
HOPPER DREDGER
HOPPER UNIT
HOSPITAL VESSEL
ICE-BREAKER
LANDING CRAFT
LAUNCH
LO-RO CARGO
MODU (MOBILE OFFSHORE DRILLING UNIT)
MULTI PURPOSE SHIP
S/N
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
VESSEL TYPE
N/A : NOT AVAILABLE
OIL RECOVERY VESSEL
OIL TANKER
ORE/BULK/OIL CARRIER (OBO)
ORE/OIL CARRIER (OOC)
OTHER CARGO SHIP
OTHER TYPE OF DREDGERS
PASSENGER SHIP
PATROL VESSEL
PILOT VESSEL
PIPE LAYER VESSEL
POLLUTION CONTROL VESSEL
PONTOON
REFRIGERATED CARGO CARRIER
RESEARCH VESSEL
RO-RO CARGO
RO-RO PASSENGER
SALVAGE TUG
SALVAGE VESSEL
SHIPS FOR DREDGING ACTIVITIES
SMALL PASSENGER VESSEL
SPECIAL PU RPOSE SHIP
SUPPLY VESSEL
TANK CLEANING VESSEL
TANKER
TRAINING SHIP
TUG
TUG/SUPPLY VESSEL
VEHICLE CARRIER
WASTE DISPOSAL VESSEL
WORK/REPAIR VESSEL
17
C. Maritime Transport Activities
S/N
1
2
3
4
5
6
7
8
9
10
11
12
13
14
CODE
CABLE-LAYING
GCYFP
GCYOF
GFP
GFPOF
GOF
PCYFP
PCYOF
PFP
PFPOF
POF
DREDGING
N/A
TOWAGE
ACTIVITY
CABLE-LAYING OUTSIDE THE TERRITORIAL SEA OF THE REPUBLIC OF CYPRUS
CARRIAGE OF GOODS BETWEEN CY PORTS AND FOREIGN PORTS
CARRIAGE OF GOODS BETWEEN CY PORTS AND OFF-SHORE FACILITIES
CARRIAGE OF GOODS BETWEEN FOREIGN PORTS
CARRIAGE OF GOODS BETWEEN FOREIGN PORTS AND OFF-SHORE FACILITIES
CARRIAGE OF GOODS BETWEEN OFF-SHORE FACILITIES
CARRIAGE OF PASSENGERS BETWEEN CY PORTS AND FOREIGN PORTS
CARRIAGE OF PASSENGERS BETWEEN CY PORTS AND OFF-SHORE FACILITIES
CARRIAGE OF PASSENGERS BETWEEN FOREIGN PORTS
CARRIAGE OF PASSENGERS BETWEEN FOREIGN PORTS AND OFF-SHORE FACILITIES
CARRIAGE OF PASSENGERS BETWEEN OFF-SHORE FACILITIES
DREDGING OUTSIDE THE TERRITORIAL SEA OF THE REPUBLIC OF CYPRUS
NOT APPLICABLE
TOWAGE OUTSIDE THE TERRITORIAL SEA OF THE REPUBLIC OF CYPRUS
D. Ancillary Activities
S/N
1
2
3
4
5
CODE
CATERING
ENTERTAINMENT
HOTEL
LOADING
N/A
6
OFFICE
7
8
9
TERMINALS
TICKETING
RETAILING
ACTIVITY
CATERING ACTIVITIES IN RELATION TO CARRIAGE OF PASSENGERS BY SEA
ENTERTAINMENT IN RELATION TO CARRIAGE OF PASSENGERS BY SEA
HOTEL ACTIVITIES IN RELATION TO CARRIAGE OF PASSENGERS BY SEA
LOADING AND UNLOADING OF CARGO (INCLUDING MOVING OF CONTAINERS)
NOT APPLICABLE
OPERATION OF OFFICE FACILITIES IN CONNECTION WITH SHIPPING ACTIVITIES SUBJECT
TO TONNAGE TAX
OPERATION OF PASSENGER TERMINALS
OPERATION OF TICKETING FACILITIES
RETAILING ACTIVITIES IN RELATION TO CARRIAGE OF PASSENGERS BY SEA
18
E. Classifications Societies
S/N
1
2
3
4
5
6
7
8
9
10
11
12
CODE
ABS
BV
CCS
DNV
GL
KRS
LRS
N/A
NKK
PRS
RINA
RS
CLASSIFICATION SOCIETY
AMERICAN BUREAU OF SHIPPING
BUREAU VERITAS
CHINA CLASSIFICATION SOCIETY
DET NORSKE VERITAS
GERMANISCHER LLOYD
KOREAN REGISTER OF SHIPPING
LLOYD'S REGISTER OF SHIPPING
NOT APPLICABLE
NIPPON KAIJI KYOKAI
POLSKI REJESTR STATKOW
REGISTRO ITALIANO NAVALE
RUSSIAN MARITIME REGISTER OF SHIPPING
F. Reasons for which the vessel is a non-qualifying ship
S/N
1
2
3
4
5
6
7
8
9
10
11
12
13
14
REASON
CARRIAGE OF GOODS OR PASSENGERS W ITHIN THE TERRITORIAL SEA OF THE REPUBLIC OF CYPRUS
NON-COMPLIANCE WITH INTERNATIONAL AND COMMUNITY REQUIREMENTS
NON-QUALIFYING ACTIVITY
NON-QUALIFYING FLAG
NON-QUALIFYING TYPE OF SHIP
NOT CERTIFIED UNDER THE ISM CODE (DOC) FOR THAT TYPE OF SHIP (TECHNICAL MANAGERS)
NOT CLASSED WITH A CLASSIFICATION SOCIETY REGOGNISED BY EU
NOT SATISFYING THE "COMMUNITY FLAGGED SHARE" REQUIREMENT
NOT SATISFYING THE MINIMAL SHARE OF THE FLEET IN OWNERSHIP REQUIREMENT (CHARTERERS)
NOT SATISFYING THE MLC 2006 REQUIREMENTS (CREW MANAGERS)
OTHER
TONNAGE IN EXCESS OF 1/3 OF THE TONNAGE ENTIRELY MANAGED FROM THE TERITORRY OF EU/EEA
(SHIPMANAGERS)
TOWAGE, DREDGING, CABLE-LAYING WITHIN THE TERRITORIAL SEA OF THE REPUBLIC OF CYPRUS
VESSEL IS SUBJECT EXCLUSIVELY TO COMMERCIAL MANAGEMENT SERVICES
19
Department of Merchant Shipping
Kyllinis Str., Mesa Geitonia, CY 4007 Lemesos, CYPRUS
Tel.: 25848100
Fax: 25848200
www.shipping.gov.cy