43905
Construction of outdoor swimming pools
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 outdoor swimming pools
Classification Path
Section
F-Construction
Division
43-Specialized construction activities
Group
439-Other specialized construction activities
Class
4390-Other specialized construction activities
Current Item
43905-Construction of outdoor swimming pools
e-Invoicing (MyInvois)
MSIC code 43905 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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