42206

Construction of sewer systems (including repair) and sewage disposal plants

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 sewer systems (including repair) and sewage disposal plants

Classification Path

Section
F-Construction
Division
42-Civil engineering
Group
422-Construction of utility projects
Class
4220-Construction of utility projects
Current Item
42206-Construction of sewer systems (including repair) and sewage disposal plants

e-Invoicing (MyInvois)

MSIC code 42206 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

Need help choosing?

Our guide helps you find the right MSIC code for your business activity.

Read the MSIC Guide

Register Your Company in Malaysia

Need help with SSM company registration? Emerhub provides end-to-end incorporation services for Malaysian businesses.

Get Started with Emerhub