69100

Legal activities

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST 8%

Taxable Service (Group G — Professionals): Likely subject to 8% Service Tax if annual revenue exceeds RM500,000.

e-Invoice Required
WHT Applicable

WHT Risk: Professional or technical fees paid to non-residents subject to WHT under S109B ITA 1967.

Risk Level

Medium Risk

Legal activities

Includes

legal representation of one party’s interest against another party, whether or not before courts or other judicial bodies by, or under supervision of, persons who are members of the bar:·    advise and representation in civil cases, ·    advice and representation in criminal cases, ·    advice and representation in connection with labour disputes

Excludes

law court activities, see 84235

Classification Path

Section
M-Professional, scientific and technical activities
Division
69-Legal and accounting activities
Group
691-Legal activities
Class
6910-Legal activities
Current Item
69100-Legal activities

e-Invoicing (MyInvois)

MSIC code 69100 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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Our guide helps you find the right MSIC code for your business activity.

Read the MSIC Guide

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