26800
Manufacture of magnetic and optical recording media
ItemLevel 5Use for SSM Registration
SST & Withholding Tax
SST Exempt
e-Invoice Required
Risk Level
Low Risk
Capital Allowance: Eligible for Heavy Machinery rate (20% Initial Allowance / 20% Annual Allowance).
Government Grants
SME Corp Eligible
Eligible for SME Corp manufacturing grants and industry development programmes.
Manufacture of magnetic and optical recording media
Includes
manufacture of blank magnetic audio and video tapes and cassettes
Excludes
reproduction of recorded media: computer media, sound, video, etc., see 1820
Classification Path
Section
C-Manufacturing
Division
26-Manufacture of computer, electronic and optical products
Group
268-Manufacture of magnetic and optical media
Class
2680-Manufacture of magnetic and optical media
Current Item
26800-Manufacture of magnetic and optical recording media
e-Invoicing (MyInvois)
MSIC code 26800 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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