Aktiviti kurier selain daripada aktiviti pos nasional(2)

Courier activities other than national post activities

ItemTahap 5Guna untuk Pendaftaran SSM

SST & Cukai Pegangan

Dikecualikan SST

e-Invois Diperlukan

Tahap Risiko

Risiko Rendah

Aktiviti kurier selain daripada aktiviti pos nasional(2)

Termasuk

the pick-up, transport and delivery of letters and mail-type, usually small, parcels and packages. One or more modes of transport may be involved and the activity may be carried out with either self-owned (private) transport media or via public transport

Tidak termasuk

transport of freight, see (according to mode of transport) 49120, 49230, 5012, 50220, 5120. all postal activities carried out by Pos Malaysia Bhd. which are classified in Item 53100 National postal services