93120

The operation of sports clubs such as football club, bowling club, swimming club

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

The operation of sports clubs such as football club, bowling club, swimming club

Excludes

sports instruction by individual teachers, trainers, see 85419. operation of sports facilities, see 9311. organization and operation of outdoor or indoor sports events for prefessionals or amateurs by sports clubs with their own facilities, see 93119

Classification Path

Section
R-Arts, entertainment and recreation
Division
93-Sports activities and amusement and recreation activities
Group
931-Sports activities
Class
9312-Activities of sports clubs
Current Item
93120-The operation of sports clubs such as football club, bowling club, swimming club

e-Invoicing (MyInvois)

MSIC code 93120 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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