Aktiviti fotografi(2)

Photographic activities

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 fotografi(2)

Termasuk

commercial and consumer photograph production such as portrait photography for passports, schools, weddings, etc.; photography for commercials, publishers, fashion, real estate, advertising or tourism purposes; aerial photography; video taping of events: weddings, meetings, etc

Tidak termasuk

processing motion picture film related to the motion picture and television industries, see 59120 . cartographic and spatial information activities, see 71109