41002
Non-residential buildings
ItemLevel 5Use for SSM Registration
SST & Withholding Tax
SST Exempt
e-Invoice Required
WHT Applicable
WHT Risk: Payments to foreign sub-contractors subject to 10% + 3% WHT under S109B ITA 1967.
Risk Level
High Risk
Non-residential buildings
Includes
construction of all types of non-residental buildings(eg buildings for industrial production:hospital,schools,office buildings,hotel,stores,shopping malls,restaurants,airport buildings,indoor sport facilities:parking garages,warehouses,religious buildings
Classification Path
Section
F-Construction
Division
41-Construction of buildings
Group
410-Construction of buildings
Class
4100-Construction of buildings
Current Item
41002-Non-residential buildings
e-Invoicing (MyInvois)
MSIC code 41002 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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