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20.60

Manufacture of man-made fibres

- manufacture of synthetic or artificial filament tow - manufacture of synthetic or artificial staple fibres, not carded, combed or otherwise processed for spinning - manufacture of synthetic or artificial filament yarn, including high-tenacity yarn - manufacture of synthetic or artificial monofilament or strip

Name
Manufacture of man-made fibres
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 of synthetic or artificial filament tow
  • manufacture of synthetic or artificial staple fibres, not carded, combed or otherwise processed for spinning
  • manufacture of synthetic or artificial filament yarn, including high-tenacity yarn
  • manufacture of synthetic or artificial monofilament or strip

Usually excludes

  • spinning of synthetic or artificial fibres, see 13.10
  • manufacture of yarns made of man-made staple, see 13.10

Source: the official APR activity classification.