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84.12
Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security
- public administration of programmes aimed to increase personal well-being: . health . education . culture . sport . recreation . environment . housing . social services - public administration of research and development policies and associated funds for these areas
- Name
- Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security
- Sector
- O - Public administration and defence; compulsory social security
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
- public administration of programmes aimed to increase personal well-being:; health; education; culture; sport; recreation; environment; housing; social services
- public administration of research and development policies and associated funds for these areas
Usually excludes
- sewage, refuse disposal and remediation activities, see divisions 37, 38, 39
- compulsory social security activities, see 84.30
- education activities, see section P
- human health-related activities, see division 86
- museums and other cultural institutions, see division 91
- activities of government operated libraries and archives, see 91.01
- sporting or other recreational activities, see division 93