64910
Financial leasing activities
ItemLevel 5Use for SSM Registration
SST & Withholding Tax
SST Exempt
e-Invoice Required
Risk Level
Low Risk
Financial leasing activities
Includes
leasing where the term approximately covers the expected life of the asset and the lessee acquires substantially all the benefits of its use and takes all the risks associated with its ownership
Excludes
operational leasing, see division 77, according to type of goods leased
Classification Path
Section
K-Financial and insurance/takaful activities
Division
64-Financial service activities, except insurance/takaful and pension funding
Group
649-Other financial service activities, except insurance and pension funding activities
Class
6491-Financial leasing
Current Item
64910-Financial leasing activities
e-Invoicing (MyInvois)
MSIC code 64910 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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