Aktiviti reka bentuk khusus t.t.t.l.(3)

Specialized design activities n.e.c.

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

Aktiviti reka bentuk khusus t.t.t.l.(3)

Termasuk

industrial design activities industrial design, i.e. creating and developing designs and specifications that optimize the use, value and appearance of products, including the determination of the materials, construction, mechanism, shape, colour and surface finishes of the product, taking into consideration human characteristics and needs, safety, market appeal and efficiency in production, distribution, use and maintenance