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10.81

Manufacture of sugar

- manufacture or refining of sugar (sucrose) and sugar substitutes from the juice of cane, beet, maple and palm - manufacture of sugar syrups - manufacture of molasses - production of maple syrup and sugar

Name
Manufacture of sugar
Sector
C - Manufacturing

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

  • manufacture or refining of sugar (sucrose) and sugar substitutes from the juice of cane, beet, maple and palm
  • manufacture of sugar syrups
  • manufacture of molasses
  • production of maple syrup and sugar

Usually excludes

  • manufacture of glucose, glucose syrup, maltose, see 10.62

Source: the official APR activity classification.