73100

Advertising

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Advertising

Includes

creation and realization of advertising campaigns (creating and placing advertising in newspapers, periodicals, radio, television, the Internet and other media; creating and placing of outdoor advertising, e.g. billboards, panels, bulletins and frames, window dressing, showroom design, car and bus carding, etc.; media representation, i.e. sale of time and space for various media soliciting advertising; aerial advertising; distribution or delivery of advertising material or samples; provision of advertising space on billboards, etc.; creation of stands and other display structures and sites)

Excludes

publishing of advertising material, see 58190. production of commercial messages for radio, television and film, see 59110. public-relations activities, see 70203. market research, see 73200. advertising photography, see 74200. convention and trade show organizers, see 82301. direct mailing activities (addressing, pre-sorting, etc.), see 82990

e-Invoicing (MyInvois)

MSIC code 73100 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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