74109

Specialized design activities n.e.c.

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

Specialized design activities n.e.c.

Includes

industrial design activities industrial design, i.e. creating and developing designs and specifications that optimize the use, value and appearance of products, including the determination of the materials, construction, mechanism, shape, colour and surface finishes of the product, taking into consideration human characteristics and needs, safety, market appeal and efficiency in production, distribution, use and maintenance

Classification Path

Section
M-Professional, scientific and technical activities
Division
74-Other professional, scientific and technical activities
Group
741-Specialized design activities
Class
7410-Specialized design activities
Current Item
74109-Specialized design activities n.e.c.

e-Invoicing (MyInvois)

MSIC code 74109 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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