Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres

- manufacture of rubber tyres for vehicles, equipment, mobile machinery, aircraft, toy, furniture and other uses: . pneumatic tyres . solid or cushion tyres - manufacture of inner tubes for tyres - manufacture of interchangeable tyre treads, tyre flaps, "camelback" strips for retreading tyres etc. - tyre rebuilding and retreading

Name: Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres
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 rubber tyres for vehicles, equipment, mobile machinery, aircraft, toy, furniture and other uses:; pneumatic tyres; solid or cushion tyres
manufacture of inner tubes for tyres
manufacture of interchangeable tyre treads, tyre flaps, "camelback" strips for retreading tyres etc.
tyre rebuilding and retreading

Usually excludes

manufacture of tube repair materials, see 22.19
tyre and tube repair, fitting or replacement, see 45.20

Source: the official APR activity classification.