Technical testing and analysis

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

Technical testing and analysis

Includes

performance of physical, chemical and other analytical testing of all types of materials and products: • acoustics and vibration testing • testing of composition and purity of minerals, etc. • testing activities in the field of food hygiene, including veterinary testing and control in relation to food production • testing of physical characteristics and performance of materials, such as strength, thickness, durability, electrical conductivity, radioactivity, etc• qualification and reliability testing • performance testing of complete machinery: motors, automobiles, electronic equipment whether or not with the use of models or mock-ups of ships, aircraft, dams, etc• radiographic testing of welds and joints • failure analysis • testing and measuring of environmental indicators: air and water pollution, etc.