77400

Leasing of intellectual property and similar products, except copyrighted works

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Leasing of intellectual property and similar products, except copyrighted works

Includes

leasing of non-financial intangible assets (except copyrighted works, e.g. books or software)

Excludes

acquisition of rights and publishing, see divisions 58, 59. producing, reproducing and distributing copyrighted works (e.g. books, software, film), see divisions 58, 59. leasing of real estate, see group 681. leasing of tangible products (assets), see groups 771, 772, 773. renting of video tapes and disks, see 77220. renting of books, see 77294

Classification Path

Section
N-Administrative and support service activities
Division
77-Rental and leasing activities
Group
774-Leasing of intellectual property and similar products, except copyrighted works
Class
7740-Leasing of intellectual property and similar products, except copyrighted works
Current Item
77400-Leasing of intellectual property and similar products, except copyrighted works

e-Invoicing (MyInvois)

MSIC code 77400 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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