42105

Construction of railways and subways

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 railways and subways

Classification Path

Section
F-Construction
Division
42-Civil engineering
Group
421-Construction of roads and railways
Class
4210-Construction of roads and railways
Current Item
42105-Construction of railways and subways

e-Invoicing (MyInvois)

MSIC code 42105 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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