71101

Architectural services

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

Architectural services

包括

architectural consulting activities which concerns building design and drafting and often supervision of construction, town and city planning and landscape architecture

电子发票 (MyInvois)

通过LHDN MyInvois开具电子发票时需要MSIC代码 71101。请在电子发票的分类字段中使用此代码。

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