77400

Leasing of intellectual property and similar products, except copyrighted works

项目第 5 级用于SSM注册

SST & 预扣税

SST豁免
需要电子发票

风险等级

低风险

Leasing of intellectual property and similar products, except copyrighted works

包括

leasing of non-financial intangible assets (except copyrighted works, e.g. books or software)

不包括

acquisition of rights and publishing, see divisions 58, 59. producing, reproducing and distributing copyrighted works (e.g. books, software, film), see divisions 58, 59. leasing of real estate, see group 681. leasing of tangible products (assets), see groups 771, 772, 773. renting of video tapes and disks, see 77220. renting of books, see 77294

电子发票 (MyInvois)

通过LHDN MyInvois开具电子发票时需要MSIC代码 77400。请在电子发票的分类字段中使用此代码。

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