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08.93

Extraction of salt

- extraction of salt from underground including by dissolving and pumping - salt production by evaporation of sea water or other saline waters - crushing, purification and refining of salt by the producer

Name
Extraction of salt
Sector
B - Mining and quarrying

Lump-sum tax

Usually eligible for lump-sum tax

Usually can use lump-sum taxation if general conditions are met: turnover up to RSD 6 million, no VAT registration, and no other restrictions.

Usually includes

  • extraction of salt from underground including by dissolving and pumping
  • salt production by evaporation of sea water or other saline waters
  • crushing, purification and refining of salt by the producer

Usually excludes

  • processing of salt into food-grade salt, e.g. iodised salt, see 10.84
  • potable water production by evaporation of saline water, see 36.00

Source: the official APR activity classification.