74103
Fashion design 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
Fashion design services
包括
fashion design related to textiles, wearing apparel, shoes, jewellery, furniture and other interior decoration and other fashion goods as well as other personal or household goods
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 74103。请在电子发票的分类字段中使用此代码。