Technical testing and analysis
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
Technical testing and analysis
包括
performance of physical, chemical and other analytical testing of all types of materials and products: • acoustics and vibration testing • testing of composition and purity of minerals, etc. • testing activities in the field of food hygiene, including veterinary testing and control in relation to food production • testing of physical characteristics and performance of materials, such as strength, thickness, durability, electrical conductivity, radioactivity, etc• qualification and reliability testing • performance testing of complete machinery: motors, automobiles, electronic equipment whether or not with the use of models or mock-ups of ships, aircraft, dams, etc• radiographic testing of welds and joints • failure analysis • testing and measuring of environmental indicators: air and water pollution, etc.
不包括
testing of animal specimens, see 75000. medical laboratory testing, see 86902
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 71200。请在电子发票的分类字段中使用此代码。