61901

Provision of Internet access over networks between the client and the ISP not owned or controlled by the ISP

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Provision of Internet access over networks between the client and the ISP not owned or controlled by the ISP

Classification Path

Section
J-Information and communication
Division
61-Telecommunications
Group
619-Other telecommunications activities
Class
6190-Other telecommunications activities
Current Item
61901-Provision of Internet access over networks between the client and the ISP not owned or controlled by the ISP

e-Invoicing (MyInvois)

MSIC code 61901 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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