Manufacture of other tanks, reservoirs and containers of metal

- manufacture of reservoirs, tanks and similar containers of metal, of types normally installed as fixtures for storage or manufacturing use - manufacture of metal containers for compressed or liquefied gas

Name: Manufacture of other tanks, reservoirs and containers of metal
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 reservoirs, tanks and similar containers of metal, of types normally installed as fixtures for storage or manufacturing use
manufacture of metal containers for compressed or liquefied gas

Usually excludes

manufacture of metal casks, drums, cans, pails, boxes etc. of a kind normally used for carrying and packing of goods, of a capacity not exceeding 300 litres, see 25.91, 25.92
manufacture of transport containers, see 29.20
manufacture of tanks (armoured military vehicles), see 30.40

Source: the official APR activity classification.