Residential care activities for mental retardation, mental health and substance abuse

This class includes the provision of residential care (but not licensed hospital care) to people with mental retardation, mental illness, or substance abuse problems. Facilities provide room, board, protective supervision and counselling and some health care. - activities of: . facilities for alcoholism or drug addiction treatment . psychiatric convalescent homes . residential group homes for the emotionally disturbed . mental retardation facilities . mental health halfway houses

Name: Residential care activities for mental retardation, mental health and substance abuse
Sector: Q - Human health and social work activities

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

This class includes the provision of residential care (but not licensed hospital care) to people with mental retardation, mental illness, or substance abuse problems. Facilities provide room, board, protective supervision and counselling and some health care.
activities of:; facilities for alcoholism or drug addiction treatment; psychiatric convalescent homes; residential group homes for the emotionally disturbed; mental retardation facilities; mental health halfway houses

Usually excludes

mental hospitals, see 86.10
social work activities with accommodation, such as temporary homeless shelters, see 87.90

Source: the official APR activity classification.