Based on the Resolution No. 106-91-DGMM dated December 21, 2016 and Resolution No. 106-61-DGMM dated November 14, 2019, Panamanian Merchant Registry annual tax discounts can be obtained based on the following evidence:
·Calculated Attained Energy Efficiency Design Index (Attained EEDI) is equal to or less of the Calculated Required Energy Efficiency Design Index (Required EEDI), depending on the applicable phase established on Regulation 21, Annex VI, MARPOL, as follows:
Phase 1:
·From January 1st, 2015 until December 31st.,2019 the obtained Calculated Attained Energy Efficiency Design Index (Attained EEDI) is equal to 60% or less of the Calculated Required Energy Efficiency Design Index (Required EEDI).
Phase 2:
·From January 1st, 2020 until December 31st.,2024 the obtained Calculated Attained Energy Efficiency Design Index (Attained EEDI) is equal to 50% or less of the Calculated Required Energy Efficiency Design Index (Required EEDI).
Phase 3:
·From January 1st., 2025 the obtained Calculated Attained Energy Efficiency Design Index (Attained EEDI) is equal to 40% or less of the Calculated Required Energy Efficiency Design Index (Required EEDI).
·This requirement can be fulfilled by presenting copy of the International Energy Efficiency Certificate (IEEC) or Statement from the Recognized Organization indicating the values resulting from both calculations (Attained EEDI and Required EEDI);
Source: GMCG
Source: GMCG
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