85102

Pre-primary education (Private)

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Pre-primary education (Private)

Includes

special education for handicapped students at this level

Excludes

nurseries only, see 88902

e-Invoicing (MyInvois)

MSIC code 85102 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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