70100

Activities of head offices

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

Activities of head offices

Includes

the overseeing and managing of other units of the company or enterprise; it exercise operational control and manage day-to-day operations of their related units; it includes: head offices, centralized administrative offices, corporate offices, district and regional offices and subsidiary management offices

Excludes

activities of holding companies, not engaged in managing, see 64200

Classification Path

Section
M-Professional, scientific and technical activities
Division
70-Activities of head offices; management consultancy activities
Group
701-Activities of head offices
Class
7010-Activities of head offices
Current Item
70100-Activities of head offices

e-Invoicing (MyInvois)

MSIC code 70100 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.

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