63120

Web portals

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST 8%

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

e-Invoice Required

Risk Level

Low 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.

Web portals

Includes

operation of web sites that use a search engine to generate and maintain extensive databases of Internet addresses and content in an easily searchable format. Operation of other websites that act as portals to the Internet, such as media sites providing periodically updated content

Classification Path

Section
J-Information and communication
Division
63-Information service activities
Group
631-Data processing, hosting and related activities; web portals
Class
6312-Web portals
Current Item
63120-Web portals

e-Invoicing (MyInvois)

MSIC code 63120 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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