74909

Any other professional, scientific and technical 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

Any other professional, scientific and technical activities n.e.c.

Includes

writers who prepare technical manuals or other material containing technical content

Classification Path

Section
M-Professional, scientific and technical activities
Division
74-Other professional, scientific and technical activities
Group
749-Other professional, scientific and technical activities n.e.c.
Class
7490-Other professional, scientific and technical activities n.e.c.
Current Item
74909-Any other professional, scientific and technical activities n.e.c.

e-Invoicing (MyInvois)

MSIC code 74909 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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