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of <h1>Tonnage tax companies must submit Form No. 66 with accountant's report to maintain tax benefits; non-compliance voids option.</h1> A tonnage tax company must maintain separate books of account for its qualifying ship operations and submit an accountant's report with its income return to utilize the tonnage tax scheme for a given year. This report, in Form No. 66, must be signed and verified by a Chartered Accountant and submitted at least one month before the income return's due date. Failure to comply with these requirements will render the tonnage tax option ineffective for that year.
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