General public administration activities

- executive and legislative administration of central, regional and local bodies - administration and supervision of fiscal affairs: . operation of taxation schemes . duty/tax collection on goods and tax violation investigation . customs administration - budget implementation and management of public funds and public debt: . raising and receiving of money and control of their disbursement - administration of overall (civil) research and development policy and associated funds - administration and operation of overa

Name
General public administration activities
Sector
O - Public administration and defence; compulsory social security

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

  • executive and legislative administration of central, regional and local bodies
  • administration and supervision of fiscal affairs:; operation of taxation schemes; duty/tax collection on goods and tax violation investigation; customs administration
  • budget implementation and management of public funds and public debt:; raising and receiving of money and control of their disbursement
  • administration of overall (civil) research and development policy and associated funds
  • administration and operation of overall economic and social planning and statistical services at the various levels of government

Usually excludes

  • operation of government owned or occupied buildings, see 68.2, 68.3
  • administration of research and development policies intended to increase personal well-being and of associated funds, see 84.12
  • administration of research and development policies intended to improve economic performance and competitiveness, see 84.13
  • administration of defence-related research and development policies and of associated funds, see 84.22
  • operation of government archives, see 91.01

Source: the official APR activity classification.