Section M · Professional, scientific and technical activities/Activity (5-digit)
74909

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

This activity encompasses a variety of professional, scientific, and technical services that are not classified elsewhere. It includes writers who create technical manuals and other materials that contain specialized technical content.

Open to foreigners

Open to 100% foreign ownership under standard Malaysian policy.

Foreign equity
100%
Fully open
Capital floor
None
Standard Sdn Bhd RM 1
Setup timeline
8–12 wk
Foreign Sdn Bhd via Emerhub
Set up for this MSICOne-business-day quote · MSIC 74909 pre-filled
Laws of Malaysia

Governing legislation

May also applyAuto-identified

Machine-identified from each Act's text — verify before relying on it.

For SSM registration

Activity details

Includes

writers who prepare technical manuals or other material containing technical content

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

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.

SSM activity-description generator