Encyclopedia

Contract for the Sale of a Vessel


A ship sale contract — a contract concluded by the taxpayer with the buyer and containing a condition for the mandatory registration of the constructed vessel in the Russian International Ship Register within 90 calendar days from the moment of transfer of ownership of the vessel from the taxpayer to the buyer1.

  1. Tax Code of the Russian Federation, as amended on August 1, 2022, Article 165, paragraph 1 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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