59130

Motion picture, video and television programme distribution activities

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Motion picture, video and television programme distribution activities

Includes

activities of acquiring distribution rights and distributing film, video tapes, DVDs and similar productions to motion picture theatres, television networks and stations, and exhibitors

Excludes

film duplicating (except reproduction of motion picture film for theatrical distribution) as well as reproduction of audio and video tapes, CDs or DVDs reproduction from master copies, see 18200. reproduction of motion picture film for theatrical distribution, see 59120

e-Invoicing (MyInvois)

MSIC code 59130 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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