Ujian teknikal dan analisis(1)

Technical testing and analysis

ItemTahap 5Guna untuk Pendaftaran SSM

SST & Cukai Pegangan

SST 8%

Taxable Service (Group G — Professionals): Likely subject to 8% Service Tax if annual revenue exceeds RM500,000.

e-Invois Diperlukan

Cukai Pegangan Terpakai

WHT Risk: Professional or technical fees paid to non-residents subject to WHT under S109B ITA 1967.

Tahap Risiko

Risiko Sederhana

Ujian teknikal dan analisis(1)

Termasuk

performance of physical, chemical and other analytical testing of all types of materials and products: • acoustics and vibration testing • testing of composition and purity of minerals, etc. • testing activities in the field of food hygiene, including veterinary testing and control in relation to food production • testing of physical characteristics and performance of materials, such as strength, thickness, durability, electrical conductivity, radioactivity, etc• qualification and reliability testing • performance testing of complete machinery: motors, automobiles, electronic equipment whether or not with the use of models or mock-ups of ships, aircraft, dams, etc• radiographic testing of welds and joints • failure analysis • testing and measuring of environmental indicators: air and water pollution, etc.