Manufacture of refined petroleum products

This class includes the manufacture of liquid or gaseous fuels or other products from crude petroleum, bituminous minerals or their fractionation products. Petroleum refining involves one or more of the following activities: fractionation; straight distillation of crude oil; and cracking. - production of motor fuel: gasoline, kerosene etc. - production of fuel: light, medium and heavy fuel oil, refinery gases such as ethane, propane, butane etc. - manufacture of oil-based lubricating oils or greases, including from

Name: Manufacture of refined petroleum products
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

This class includes the manufacture of liquid or gaseous fuels or other products from crude petroleum, bituminous minerals or their fractionation products. Petroleum refining involves one or more of the following activities: fractionation; straight distillation of crude oil; and cracking.
production of motor fuel: gasoline, kerosene etc.
production of fuel: light, medium and heavy fuel oil, refinery gases such as ethane, propane, butane etc.
manufacture of oil-based lubricating oils or greases, including from waste oil
manufacture of products for the petrochemical industry and for the manufacture of road coverings
manufacture of various products: white spirit, vaseline, paraffin wax, petroleum jelly etc.
manufacture of petroleum briquettes
blending of biofuels, i.e. blending of alcohols with petroleum (e.g. gasohol)

Source: the official APR activity classification.