Specialized design activities n.e.c.

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

Specialized design activities n.e.c.

包括

industrial design activities industrial design, i.e. creating and developing designs and specifications that optimize the use, value and appearance of products, including the determination of the materials, construction, mechanism, shape, colour and surface finishes of the product, taking into consideration human characteristics and needs, safety, market appeal and efficiency in production, distribution, use and maintenance