85101
Pre-primary education (Public)
ItemLevel 5Use for SSM Registration
SST & Withholding Tax
SST Exempt
e-Invoice Required
Risk Level
Low Risk
Pre-primary education (Public)
Includes
special education for handicapped students at this level
Excludes
nurseries only, see 88902
Classification Path
Section
P-Education
Division
85-Education
Group
851-Pre-primary and primary education
Class
8510-Pre-primary and primary education
Current Item
85101-Pre-primary education (Public)
e-Invoicing (MyInvois)
MSIC code 85101 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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