Kodeks ISM

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The International Safety Management Code (ISM), adopted by the IMO Resolution A741 (18), entered into force on 1 July 1998, Chapter IX SOLAS Convention on the Management of Safe Ship Operation

The ISM Code provides an international standard for the safe management and operation of ships and the prevention of pollution.

The application of the ISM Code should support and motivate the development of a safety culture in navigation. The purpose of the ISM Code is to provide safety at sea, to prevent accidents or loss of life, and to avoid damaging the marine environment and property.

The provisions of the ISM Code have entered into the Polish tax law, the document of compliance with it is a basic condition for the taxpayers to choose PIT - tonnage tax.

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