Support activities for other mining and quarrying

- support services on a fee or contract basis, required for mining activities of divisions 05, 07 and 08 . exploration services, e.g. traditional prospecting methods, such as taking core samples and making geological observations at prospective sites . draining and pumping services, on a fee or contract basis . test drilling and test hole boring

Name: Support activities for other mining and quarrying
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

support services on a fee or contract basis, required for mining activities of divisions 05, 07 and 08; exploration services, e.g. traditional prospecting methods, such as taking core samples and making geological observations at prospective sites; draining and pumping services, on a fee or contract basis; test drilling and test hole boring

Usually excludes

operating mines or quarries on a contract or fee basis, see division 05, 07 or 08
specialised repair of mining machinery, see 33.12
geophysical surveying services, on a contract or fee basis, see 71.12

Source: the official APR activity classification.