Manufacture of other inorganic basic chemicals

This class includes the manufacture of chemicals using basic processes. The output of these processes are usually separate chemical elements or separate chemically defined compounds. - manufacture of chemical elements (except industrial gases and basic metals) - manufacture of inorganic acids except nitric acid - manufacture of alkalis, lyes and other inorganic bases except ammonia - manufacture of other inorganic compounds - roasting of iron pyrites - manufacture of distilled water

Name
Manufacture of other inorganic basic chemicals
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 chemicals using basic processes. The output of these processes are usually separate chemical elements or separate chemically defined compounds.
  • manufacture of chemical elements (except industrial gases and basic metals)
  • manufacture of inorganic acids except nitric acid
  • manufacture of alkalis, lyes and other inorganic bases except ammonia
  • manufacture of other inorganic compounds
  • roasting of iron pyrites
  • manufacture of distilled water

Usually excludes

  • manufacture of industrial gases, see 20.11
  • manufacture of nitrogenous fertilisers and nitrogen compounds, see 20.15
  • manufacture of ammonia, see 20.15
  • manufacture of ammonium chloride, see 20.15
  • manufacture of nitrites and nitrates of potassium, see 20.15
  • manufacture of ammonium carbonates, see 20.15
  • manufacture of aromatic distilled water, see 20.53
  • manufacture of basic metals, see division 24

Source: the official APR activity classification.