Section M · Professional, scientific and technical activities/Activity (5-digit)
69100

Legal activities

Legal activities

Case-by-case approval

Professional services (law, accountancy, engineering) require licences from professional boards. Foreign practice via approved international firms or via local citizenship-restricted practice.

Foreign equity
100%
Sector approval required
Capital floor
None
Standard Sdn Bhd RM 1
Setup timeline
8–12 wk
Foreign Sdn Bhd via Emerhub
Set up for this MSICOne-business-day quote · MSIC 69100 pre-filled
Investment policy

Foreign ownership rules

Foreign ownership rules

  • Professional Services (Legal/Accounting/Engineering)conditionalBOARDS

    Professional services (law, accountancy, engineering) require licences from professional boards. Foreign practice via approved international firms or via local citizenship-restricted practice.

    Source

Sourced from MIDA sector booklets and respective regulators. Verify the latest rules with the regulator before investment decisions.

For SSM registration

Activity details

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

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

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.

SSM activity-description generator