63990

Other information service activities n.e.c.

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.

Other information service activities n.e.c.

Includes

telephone based information services

Excludes

activities of call centres, see 82200

e-Invoicing (MyInvois)

MSIC code 63990 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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