纳税人应在轮船离开起运港口以后，及时向港口所在地税务局申报纳税。申报纳税的期限，最迟不得超过轮船离港后三十天。
He shall report and pay the taxes to the Tax Bureau located at the port concerned as soon as possible and not later than thirty (30) days after the departure of the vessel from the port.
纳税人应在轮船离开起运港口以后，及时向港口所在地税务局申报纳税。申报纳税的期限，最迟不得超过轮船离港后三十天。
He shall report and pay the taxes to the Tax Bureau located at the port concerned as soon as possible and not later than thirty (30) days after the departure of the vessel from the port.
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