09101

Oil and gas extraction service activities provided on a fee or contract basis

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Oil and gas extraction service activities provided on a fee or contract basis

Includes

exploration services in connection with petroleum or gas extraction (e.g. traditional prospecting methods, such as making geological observations at prospective sites)

Excludes

service activities performed by operators of oil or gas fields, see 0610, 0620. specialized repair of mining machinery, see 33120. liquefaction and regasification of natural gas for purpose of transport, done off the mine site, see 19201. geophysical, geologic and seismic surveying, see 71103

Classification Path

Section
B-Mining and quarrying
Division
09-Mining support service activities
Group
091-Support activities for petroleum and natural gas extraction
Class
0910-Support activities for petroleum and natural gas extraction
Current Item
09101-Oil and gas extraction service activities provided on a fee or contract basis

e-Invoicing (MyInvois)

MSIC code 09101 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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