74200
Photographic activities
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
Photographic activities
包括
commercial and consumer photograph production such as portrait photography for passports, schools, weddings, etc.; photography for commercials, publishers, fashion, real estate, advertising or tourism purposes; aerial photography; video taping of events: weddings, meetings, etc
不包括
processing motion picture film related to the motion picture and television industries, see 59120 . cartographic and spatial information activities, see 71109
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 74200。请在电子发票的分类字段中使用此代码。