Engineering services
SST & 预扣税
Taxable Service (Group G — Professionals): Likely subject to 8% Service Tax if annual revenue exceeds RM500,000.
WHT Risk: Professional or technical fees paid to non-residents subject to WHT under S109B ITA 1967.
风险等级
Engineering services
包括
engineering design (i.e. applying physical laws and principles of engineering in the design of machines, materials, instruments, structures, processes and systems) and consulting activities for: • machinery, industrial processes and industrial plant • projects involving civil engineering, hydraulic engineering, traffic engineering • water management projects • projects elaboration and realization relative to electrical and electronic engineering, mining engineering, chemical engineering, mechanical, industrial and systems engineering, safety engineering • project management activities related to construction
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 71102。请在电子发票的分类字段中使用此代码。