Other information technology service activities n.e.c.
SST & Withholding Tax
Digital Service (Group I — IT Services): Subject to 8% Service Tax.
Royalty Risk: Software licensing or technical fee payments to foreign entities subject to 10% WHT under S109 ITA 1967.
Risk Level
Capital Allowance: Eligible for Accelerated Capital Allowance on ICT Equipment (40% Initial / 20% Annual).
Government Grants
Eligible for MDEC Digital Status (MSC Malaysia). Apply via mdec.my.
Other information technology service activities n.e.c.
Includes
computer disaster recovery
Classification Path
e-Invoicing (MyInvois)
MSIC code 62099 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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