71103

Land surveying 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

Land surveying services

Includes

geodetic surveying activities such as land and boundary surveying activities, cartographic and spatial information activities

Excludes

test drilling and test hole boring in connection with petroleum and gas extraction which is classified in item 09101 oil and gas extraction service activities provided on a fee or contract basis

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
71103-Land surveying services

e-Invoicing (MyInvois)

MSIC code 71103 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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