71103
Land surveying 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
Land surveying services
包括
geodetic surveying activities such as land and boundary surveying activities, cartographic and spatial information activities
不包括
test drilling and test hole boring in connection with petroleum and gas extraction which is classified in item 09101 oil and gas extraction service activities provided on a fee or contract basis
分类路径
部门
M-Professional, scientific and technical activities
分部
71-Architectural and engineering activities; technical testing and analysis
组
711-Architectural and engineering activities and related technical consultancy
类
7110-Architectural and engineering activities and related technical consultancy
当前项目
71103-Land surveying services
电子发票 (MyInvois)
通过LHDN MyInvois开具电子发票时需要MSIC代码 71103。请在电子发票的分类字段中使用此代码。