Section M · Professional, scientific and technical activities/Activity (5-digit)
71101

Architectural services

Architectural services

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 71101 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

architectural consulting activities which concerns building design and drafting and often supervision of construction, town and city planning and landscape architecture

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 71101 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

SSM activity-description generator