Computer programming activities
SST & 预扣税
Digital Service (Group I — IT Services): Subject to 8% Service Tax.
Royalty Risk: Software licensing or technical fee payments to foreign entities subject to 10% WHT under S109 ITA 1967.
风险等级
Capital Allowance: Eligible for Accelerated Capital Allowance on ICT Equipment (40% Initial / 20% Annual).
政府拨款
Eligible for MDEC Digital Status (MSC Malaysia). Apply via mdec.my.
Computer programming activities
包括
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
不包括
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
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 62010。请在电子发票的分类字段中使用此代码。