Classification Codes
List of the classification codes and descriptions.
Codes
Overview
Classification code list defines the category of products or services being billed as a result of a
commercial transaction.
List
CODE DESCRIPTION
001 Breastfeeding equipment
002 Child care centres and kindergartens fees
003 Computer, smartphone or tablet
004 Consolidated e-Invoice
Construction materials (as specified under Fourth Schedule of the Lembaga
005
Pembangunan Industri Pembinaan Malaysia Act 1994)
006 Disbursement
007 Donation
CODE DESCRIPTION
008 e-Commerce - e-Invoice to buyer / purchaser
009 e-Commerce - Self-billed e-Invoice to seller, logistics, etc.
010 Education fees
011 Goods on consignment (Consignor)
012 Goods on consignment (Consignee)
013 Gym membership
014 Insurance - Education and medical benefits
015 Insurance - Takaful or life insurance
016 Interest and financing expenses
017 Internet subscription
018 Land and building
Medical examination for learning disabilities and early intervention or rehabilitation
019
treatments of learning disabilities
020 Medical examination or vaccination expenses
021 Medical expenses for serious diseases
022 Others
023 Petroleum operations (as defined in Petroleum (Income Tax) Act 1967)
024 Private retirement scheme or deferred annuity scheme
025 Motor vehicle
Subscription of books / journals / magazines / newspapers / other similar
026
publications
027 Reimbursement
028 Rental of motor vehicle
CODE DESCRIPTION
029 EV charging facilities (Installation, rental, sale / purchase or subscription fees)
030 Repair and maintenance
031 Research and development
032 Foreign income
033 Self-billed - Betting and gaming
034 Self-billed - Importation of goods
035 Self-billed - Importation of services
036 Self-billed - Others
037 Self-billed - Monetary payment to agents, dealers or distributors
Sports equipment, rental / entry fees for sports facilities, registration in sports
competition or sports training fees imposed by associations / sports clubs /
038 companies registered with the Sports Commissioner or Companies Commission of
Malaysia and carrying out sports activities as listed under the Sports Development
Act 1997
039 Supporting equipment for disabled person
040 Voluntary contribution to approved provident fund
041 Dental examination or treatment
042 Fertility treatment
043 Treatment and home care nursing, daycare centres and residential care centers
044 Vouchers, gift cards, loyalty points, etc
045 Self-billed - Non-monetary payment to agents, dealers or distributors
File Download
Download JSON file containing codes of all classifications.
Additional Considerations
Note that when submitting the documents, taxpayers should be using the code values.
Codes
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