62010

Aktiviti pengaturcaraan komputer(2)

Computer programming activities

ItemTahap 5Guna untuk Pendaftaran SSM

SST & Cukai Pegangan

SST 8%

Digital Service (Group I — IT Services): Subject to 8% Service Tax.

e-Invois Diperlukan

Cukai Pegangan Terpakai

Royalty Risk: Software licensing or technical fee payments to foreign entities subject to 10% WHT under S109 ITA 1967.

Tahap Risiko

Risiko Tinggi

Capital Allowance: Eligible for Accelerated Capital Allowance on ICT Equipment (40% Initial / 20% Annual).

Geran Kerajaan

Layak MDEC

Eligible for MDEC Digital Status (MSC Malaysia). Apply via mdec.my.

Aktiviti pengaturcaraan komputer(2)

Termasuk

designing the structure and content of and/or writing the computer code necessary to create and implement such as systems software (including updates and patches), software applications (including updates and patches), databases and web pages

Tidak termasuk

publishing packaged software, see 5820. planning and designing computer systems that integrate computer hardware, software and communication technologies, even though providing software might be an integral part, see 62021