Classification Codes

List of the classification codes and descriptions.



Classification code list defines the category of products or services being billed as a result of a commercial transaction.


Code Description
001 Breastfeeding equipment
002 Child care centres and kindergartens fees
003 Computer, smartphone or tablet
004 Consolidated e-Invoice
005 Construction materials (as specified under Fourth Schedule of the Lembaga Pembangunan Industri Pembinaan Malaysia Act 1994)
006 Disbursement
007 Donation
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
019 Medical examination for learning disabilities and early intervention or rehabilitation 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
026 Subscription of books / journals / magazines / newspapers / other similar publications
027 Reimbursement
028 Rental of motor vehicle
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
038 Sports equipment, rental / entry fees for sports facilities, registration in sports competition or sports training fees imposed by associations / sports clubs / 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.