71102

Engineering 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

Engineering services

Includes

engineering design (i.e. applying physical laws and principles of engineering in the design of machines, materials, instruments, structures, processes and systems) and consulting activities for: • machinery, industrial processes and industrial plant • projects involving civil engineering, hydraulic engineering, traffic engineering • water management projects • projects elaboration and realization relative to electrical and electronic engineering, mining engineering, chemical engineering, mechanical, industrial and systems engineering, safety engineering • project management activities related to construction

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
71102-Engineering services

e-Invoicing (MyInvois)

MSIC code 71102 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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