70100
Activities of head offices
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
Activities of head offices
包括
the overseeing and managing of other units of the company or enterprise; it exercise operational control and manage day-to-day operations of their related units; it includes: head offices, centralized administrative offices, corporate offices, district and regional offices and subsidiary management offices
不包括
activities of holding companies, not engaged in managing, see 64200
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 70100。请在电子发票的分类字段中使用此代码。