41009
Construction of buildings n.e.c.
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
Construction of buildings n.e.c.
Includes
restoring of historical sites and buildings
Classification Path
Section
F-Construction
Division
41-Construction of buildings
Group
410-Construction of buildings
Class
4100-Construction of buildings
Current Item
41009-Construction of buildings n.e.c.
e-Invoicing (MyInvois)
MSIC code 41009 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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