62010

Computer programming activities

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST 8%

Digital Service (Group I — IT Services): Subject to 8% Service Tax.

e-Invoice Required
WHT Applicable

Royalty Risk: Software licensing or technical fee payments to foreign entities subject to 10% WHT under S109 ITA 1967.

Risk Level

High Risk

Capital Allowance: Eligible for Accelerated Capital Allowance on ICT Equipment (40% Initial / 20% Annual).

Government Grants

MDEC Eligible

Eligible for MDEC Digital Status (MSC Malaysia). Apply via mdec.my.

Computer programming activities

Includes

designing the structure and content of and/or writing the computer code necessary to create and implement such as systems software (including updates and patches), software applications (including updates and patches), databases and web pages

Excludes

publishing packaged software, see 5820. planning and designing computer systems that integrate computer hardware, software and communication technologies, even though providing software might be an integral part, see 62021

Classification Path

Section
J-Information and communication
Division
62-Computer programming, consultancy and related activities
Group
620-Computer programming, consultancy and related activities
Class
6201-Computer programming activities
Current Item
62010-Computer programming activities

e-Invoicing (MyInvois)

MSIC code 62010 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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