Section M · Professional, scientific and technical activities/Activity (5-digit)
70100

Activities of head offices

Activities of head offices

Open to foreigners

Open to 100% foreign ownership under standard Malaysian policy.

Foreign equity
100%
Fully open
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 70100 pre-filled
For SSM registration

Activity details

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

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 70100 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

SSM activity-description generator