Specialized design activities n.e.c.
Specialized design activities n.e.c.
Open to 100% foreign ownership under standard Malaysian policy.
- Foreign equity
- 100%
- Capital floor
- None
- Setup timeline
- 8–12 wk
Activity details
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
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
电子发票 (MyInvois)
通过LHDN MyInvois开具电子发票时需要MSIC代码 74109。请在电子发票的分类字段中使用此代码。