71101
Architectural services
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
Architectural services
Includes
architectural consulting activities which concerns building design and drafting and often supervision of construction, town and city planning and landscape architecture
Classification Path
Section
M-Professional, scientific and technical activities
Division
71-Architectural and engineering activities; technical testing and analysis
Group
711-Architectural and engineering activities and related technical consultancy
Class
7110-Architectural and engineering activities and related technical consultancy
Current Item
71101-Architectural services
e-Invoicing (MyInvois)
MSIC code 71101 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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