Manufacture of sports goods
SST & 预扣税
风险等级
Capital Allowance: Eligible for Heavy Machinery rate (20% Initial Allowance / 20% Annual Allowance).
政府拨款
Eligible for SME Corp manufacturing grants and industry development programmes.
Manufacture of sports goods
包括
manufacture of articles and equipment for sports, outdoor and indoor games, of any material (e.g. hard, soft and inflatable balls; rackets, bats and clubs; sailboards and surfboards; requisites for sport fishing, including landing nets; requisites for hunting, mountain climbing, etc.; leather sports gloves and sports headgear, roller skates; bow and crossbows; gymnasium fitness centre or athletic equipment, ski-boots, etc.)
不包括
manufacture of boat sails, see 13922. manufacture of sports apparel, see 14101. manufacture of saddlery and harness, see 15120. manufacture of whips and riding crops, see 15120. manufacture of sports footwear, see 1520. manufacture of sporting weapons and ammunition, see 25200. manufacture of metal weights as used for weightlifting, see 25999. manufacture of automatic bowling alley equipment (e.g. pin-setters) see 28290. manufacture of sports vehicles other than toboggans and the like, see divisions 29 and 30. manufacture of boats, see 30120. manufacture of billiard tables, see 32400. manufacture of ear and noise plugs (e.g. for swimming and noise protection), see 32909
分类路径
电子发票 (MyInvois)
通过LHDN MyInvois开具电子发票时需要MSIC代码 32300。请在电子发票的分类字段中使用此代码。