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27.12

Manufacture of electricity distribution and control apparatus

- manufacture of power circuit breakers - manufacture of surge suppressors (for distribution level voltage) - manufacture of control panels for electric power distribution - manufacture of electrical relays - manufacture of duct for electrical switchboard apparatus - manufacture of electric fuses - manufacture of power switching equipment - manufacture of electric power switches (except pushbutton, snap, solenoid, tumbler) - manufacture of prime mover generator sets

Name
Manufacture of electricity distribution and control apparatus
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 power circuit breakers
  • manufacture of surge suppressors (for distribution level voltage)
  • manufacture of control panels for electric power distribution
  • manufacture of electrical relays
  • manufacture of duct for electrical switchboard apparatus
  • manufacture of electric fuses
  • manufacture of power switching equipment
  • manufacture of electric power switches (except pushbutton, snap, solenoid, tumbler)
  • manufacture of prime mover generator sets

Usually excludes

  • manufacture of environmental controls and industrial process control instruments, see 26.51
  • manufacture of switches for electrical circuits, such as pushbutton and snap switches, see 27.33

Source: the official APR activity classification.