IRBM’s Specific Concessions:
Section 7: Employee Expenses on Behalf of Employer
“IRBM acknowledges that there may be difficulties in getting the e-Invoice to be issued in the name of the employer. In this regard, IRBM provides the following concession:
- Businesses will be allowed to proceed with the use of e-Invoice issued in the name of the employee or existing supporting documentation to support the particular transactions as proof of expense for tax purposes.”
Petrol Claim from Staff – e-Invoice Treatment
Based on IRBM guidelines for employment-related expenses, here’s the comprehensive treatment:
IRBM’s Position on Staff Claims:
Employment-Related Expenses are EXEMPTED
- Current exemption: Employment income and related expenses
- Staff petrol claims fall under employment perquisites/benefits
- No e-Invoice required for genuine staff reimbursements
- Policy is required
Company Policy Requirements:
- Clear policy on petrol claim entitlements
- Business purpose documentation
- Reimbursement rates and limits
- Approval procedures
IRBM 的具体让步：
IRBM 的具体让步：第 7 节：员工代表雇主发生的费用
“IRBM 承认，可能存在难以将电子发票开具在雇主名下的困难。
为此，IRBM 提供以下让步：
- 企业可使用以员工名义开具的电子发票，或现有支持性文件作为特定交易的费用证明，用于税务目的。”
员工报销燃油费 – 电子发票处理
根据 IRBM 有关与就业相关的费用的指南，以下是全面处理方式：
IRBM 对员工报销的立场：
与就业相关的费用是被豁免的
- 当前免税范围：就业收入及相关费用
- 员工加油报销属于就业福利/津贴
- 无需电子发票用于真实的员工报销
- 需要一份公司政策
公司政策要求：
- 明确的政策关于燃油报销权益
- 业务目的证明文件
- 报销率和限额
- 审批流程
