69100

Legal activities

项目第 5 级用于SSM注册

SST & 预扣税

SST 8%

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

需要电子发票
需缴预扣税

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

风险等级

中等风险

Legal activities

包括

legal representation of one party’s interest against another party, whether or not before courts or other judicial bodies by, or under supervision of, persons who are members of the bar:·    advise and representation in civil cases, ·    advice and representation in criminal cases, ·    advice and representation in connection with labour disputes

不包括

law court activities, see 84235

电子发票 (MyInvois)

通过LHDN MyInvois开具电子发票时需要MSIC代码 69100。请在电子发票的分类字段中使用此代码。

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