LHDN’s Announcement: Notifikasi Sistem e-PCB Plus : Notice for Verification of TIN and MyTAX ID
Untuk makluman, Sistem e-PCB Plus akan menggantikan sistem PCB sediada (e-PCB / e-CP39 / e- Data PCB) dalam satu platform. Sistem baharu ini boleh diakses melalui Portal Mytax dengan menggunakan Nombor Pendaftaran Cukai (TIN) daripada ID MyTAX pengguna. Tarikh sebenar penggunaan sistem baharu ini akan dimaklumkan kemudian kepada majikan. Majikan perlu memastikan individu yang diberi […]
Expansion of the Scope of Service Tax (ST) Exemption for Maintenance Services
The government has agreed to extend the exemption from paying ST to maintenance services related to the following matters: This means that any maintenance and repair services on residential premises, such as roof repairs or any equipment and facilities that are part of residential premises, such as lifts, air conditioners, and water heating systems, are […]
Expansion of E-Invoicing Scope by IRBM: Introduction of Additional Self-Billed Document
The Inland Revenue Board of Malaysia (IRBM) has expanded the scope of e-invoicing to include additional document types beyond the initial Invoice, Credit Note, Debit Note, and Refund Note. This extension aims to provide comprehensive coverage and facilitate seamless e-invoicing operations across various business scenarios. In addition to the existing document types, businesses can now […]
E-Invoice Classification Codes: A Key Requirement for Tax Monitoring
The “Classification Code” is a mandatory field in e-Invoices that categorizes the nature of the transaction or the types of products/services involved. IRBM requires this code to facilitate the analysis and monitoring of various transactions for tax purposes. The classification codes cover a wide range of items and scenarios, from common expenses like medical treatments […]
Buying gifts for someone is no longer so Simple in e-invoicing era
Where goods purchased may need to be shipped directly to the Shipping Recipient instead of the Buyer In the new e-Invoice Specific Guideline (Version 2.1), paragraph 3.5.6 clarifies the details provided by individual Shipping Recipients to issue the Annexure to the e-Invoice. The key points are: 1. For Malaysian individuals, the Shipping Recipient needs to […]
Refinement of E-Invoice Validation API Response: Version 2.2 vs Version 2.3
⚠️ 2.4.3 Step 2 – e-Invoice Validation The change in section 2.4.3 between versions 2.2 and 2.3 is related to how the details of the API response after successful e-invoice validation are presented. Version 2.2: “Once validated by the MyInvois System (which is done in near real-time), the Supplier or technology provider (if the Supplier utilises […]
Implications of Removing Scholarship Exemption in E-Invoice Guidelines
The removal of “Scholarship” from the list of exemptions in Section 1.6.8 of the e-Invoice Guideline Version 2.3 indicates that scholarships will now require the issuance of e-Invoices. Potential Rationale: The rationale for removing the scholarship exemption is to leverage the benefits of the e-invoicing system. This system ensures better transparency and documentation of scholarship […]
e-Invoice Specific Guideline Version 2.1 – Clarifying Timing: Transition from “Real-Time or Near Real-Time Validation” to “Near Real-Time Validation”
The change from “real-time or near real-time validation” to “near real-time validation” seems to be providing more flexibility and clarity on the timing of the e-Invoice validation process. “Near real-time validation” implies that the validation happens very quickly after submission but not necessarily instantaneously. 从 “实时或近实时验证 “到 “近实时验证 “的变化似乎为电子发票验证过程的时间安排提供了更大的灵活性和清晰度。 “近实时验证 “意味着验证在提交后很快进行，但不一定是即时进行。 By changing it to […]
e-Invoice Specific Guideline Version 2.1 – Enhancing MyInvois System Performance: Limitations and Considerations for e-Invoice Submission
Based on the comparison between the e-Invoice Specific Guideline Version 2.0 and Version 2.1, one of the key changes is Section 3.6.4, a new addition stating that to improve the MyInvois System’s performance, there are limitations on the maximum size (5MB) and number (100) of e-Invoices per submission and the maximum size per e-Invoice (300KB) […]
Understanding E-Commerce Transactions and E-Invoice Issuance
Below is a structured outline for e-commerce transactions, specifically focusing on the issuance of e-invoices by e-commerce platform providers, as per the E-INVOICE SPECIFIC GUIDELINE (VERSION 2.0). 以下是根据《电子发票专用指南》（2.0 版）编写的电子商务交易结构大纲，特别侧重于电子商务平台提供商开具电子发票。 E-Commerce Transactions & E-Invoice Issuance 电子商务交易与电子发票开具 🔴 Part 1: Introduction to E-Commerce Transactions Definition: E-commerce transactions refer to the sale or purchase of goods or services […]
