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46.21

Wholesale of grain, unmanufactured tobacco, seeds and animal feeds

- wholesale of grains and seeds - wholesale of oleaginous fruits - wholesale of unmanufactured tobacco - wholesale of animal feeds and agricultural raw material n.e.c.

Name
Wholesale of grain, unmanufactured tobacco, seeds and animal feeds
Sector
G - Wholesale and retail trade; repair of motor vehicles and motorcycles

Lump-sum tax

Usually not eligible

Usually not eligible for lump-sum taxation: wholesale/retail trade and motor vehicle repair are excluded areas.

Usually includes

  • wholesale of grains and seeds
  • wholesale of oleaginous fruits
  • wholesale of unmanufactured tobacco
  • wholesale of animal feeds and agricultural raw material n.e.c.

Usually excludes

  • wholesale of textile fibres, see 46.76

Source: the official APR activity classification.