Regulation No. 10 on the submission of fishing information.

This regulation of the Government of Greenland requires all companies engaged in commercial fishing with certain licensed vessels—ocean-going vessels, coastal shrimp vessels, or coastal halibut vessels with quotas—to submit annual fishing data to the tax authorities by June 1 each year, covering the previous income year. For 2014, data from 2011–2013 must also be submitted. Information must be provided using official forms, with ocean-going and shrimp vessels requiring auditor certification, and a separate form for each vessel. The Ministry of Fisheries, Hunting, and Agriculture sets guidelines for submission, including electronic filing. Failure to comply may result in fines, including against legal entities, under Greenland’s Criminal Code.