81100

Combined facilities support activities

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Combined facilities support activities

Includes

provision of a combination of support services within a client’s facility (e.g. general interior cleaning, maintenance, trash disposal, guard and security, mail routing, reception, laundry) and related services to support operations within facilities but not involved with or responsible for the core business or activities of the client, management of facilities, such as military bases, prisons and other facilities (except computer facilities management)

Excludes

provision of only one of the support services (e.g. general interior cleaning services) or addressing only a single function (e.g. heating), see the appropriate class according to the service provided. provision of management and operating staff for the complete operation of a client’s establishment (e.g. a hotel, restaurant, mine or hospital), see the class of the unit operated. provision of on site management and operation of a client’s computer systems and/or data processing facilities, see 6202. operation of correctional facilities on a contract or fee basis, see 84239

e-Invoicing (MyInvois)

MSIC code 81100 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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