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28.92
Manufacture of machinery for mining, quarrying and construction
- manufacture of continuous-action elevators and conveyors for underground use - manufacture of boring, cutting, sinking and tunnelling machinery (whether or not for underground use) - manufacture of machinery for treating minerals by screening, sorting, separating, washing, crushing etc. - manufacture of concrete and mortar mixers - manufacture of earth-moving machinery: . bulldozers, angle-dozers, graders, scrapers, levellers, mechanical shovels, shovel loaders etc. - manufacture of pile drivers and pile extracto
- Name
- Manufacture of machinery for mining, quarrying and construction
- Sector
- C - Manufacturing
Lump-sum tax
Usually eligible for lump-sum taxUsually 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 continuous-action elevators and conveyors for underground use
- manufacture of boring, cutting, sinking and tunnelling machinery (whether or not for underground use)
- manufacture of machinery for treating minerals by screening, sorting, separating, washing, crushing etc.
- manufacture of concrete and mortar mixers
- manufacture of earth-moving machinery:; bulldozers, angle-dozers, graders, scrapers, levellers, mechanical shovels, shovel loaders etc.
- manufacture of pile drivers and pile extractors, mortar spreaders, bitumen spreaders, concrete surfacing machinery etc.
- manufacture of track laying tractors and tractors used in construction or mining
- manufacture of bulldozer and angle-dozer blades
- manufacture of off-road dumping trucks
Usually excludes
- manufacture of lifting and handling equipment, see 28.22
- manufacture of other tractors, see 28.30, 29.10
- manufacture of machine tools for working stone, including machines for splitting or clearing stone, see 28.49
- manufacture of concrete-mixer lorries, see 29.10