但登记注册地在境外的，以实际管理机构所在地为纳税地点。
But in case its registration place is outside the territory of China, the tax payment place shall be the place at the locality of its actual management organ.
海事管理机构接到报告后，应当及时将上述信息通报港口所在地的港口行政管理部门。
The maritime administrative institution shall, after receipt of the report, timely circularize the abovementioned information to the port administrative department at the locality of the port.
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