Example based on Illustration 15:
Sarah works as a sales manager for Tech Grow Solutions Sdn Bhd.
She travels to Penang for a three-day client meeting.
During her trip, Sarah incurs the following expenses:
1. Hotel accommodation: RM600
2. Meals: RM250
3. Taxi fares: RM150
4. Parking fees: RM50
Sarah requests e-Invoices under her name for all these expenses.
When she returns, she submits these e-Invoices to Tech Grow Solutions for reimbursement.
Even though the e-Invoices are in Sarah’s name, Tech Grow Solutions can use these for their business expense claims.
Important points and advice to taxpayers:
1. LHDNM acknowledges the challenges of issuing e-Invoices in the employer’s name for employee expenses.
2. Flexibility is provided: e-Invoices in the employee’s name or existing documents (e.g., bills, receipts) are acceptable for expense claims.
3. For overseas expenses, foreign documentation is sufficient without the need for self-billed e-Invoices.
4. Employees should always try to obtain e-Invoices or proper documentation for all business-related expenses, even if they’re in the employee’s name.
5. Employers can use e-Invoices issued in the employee’s name for business expense claims, provided they can prove the employer-employee relationship and the business purpose of the expenses.
6. Employers should establish clear policies for expense claims, specifying which expenses are reimbursable and what documentation is required.
7. Both employers and employees should keep detailed records of all business-related expenses and their corresponding e-Invoices or receipts.
8. For expenses where e-Invoices may not be available (e.g., toll, parking), existing documents like receipts are acceptable.
9. Regularly review and update expense policies to ensure they align with current e-Invoice regulations and business needs.
10. If in doubt about the eligibility of certain expenses or the required documentation, consult with a tax professional or the LHDNM for clarification.
11. Employers should educate their employees about the importance of obtaining proper documentation for expenses, even when e-Invoices in the company’s name are not possible.
12. Both employers and employees should be aware of the different scenarios they may encounter regarding expense claims and e-Invoice treatments.
13. While this flexibility exists, the ultimate goal is to have as many transactions as possible documented with proper e-Invoices or acceptable alternative documentation for better record-keeping and tax compliance.
基于插图 15 的示例：
Sarah 在 Tech Grow Solutions Sdn Bhd 担任销售经理。
她前往槟城参加为期三天的客户会议。
出差期间，Sarah 产生了以下费用：
1. 酒店住宿： RM 600
2. 膳食：RM 250
3. 出租车费： RM 150
4. 停车费： RM 50
Sarah 以自己的名义申请所有这些费用的电子发票。
回来后，她将这些电子发票提交给 Tech Grow Solutions 报销。
尽管电子发票是以 Sarah 的名义开具的，Tech Grow Solutions 仍可使用这些发票进行业务费用报销。
给纳税人的要点和建议：
1. LHDNM 认识到以雇主名义开具电子发票用于报销员工费用所面临的挑战。
2. 提供灵活性：以员工名义开具的电子发票或现有文件（如账单、收据）均可用于费用报销。
3. 对于海外费用，只需提供国外单据即可，无需自行开具电子发票。
4. 对于所有与业务相关的费用，即使是以员工的名义支出，员工也应尽量获取电子发票或适当的单据。
5. 雇主可以使用以雇员名义开具的电子发票进行业务费用报销，前提是能证明雇主与雇员的关系以及费用的业务目的。
6. 雇主应制定明确的费用报销政策，规定哪些费用可以报销以及需要提供哪些文件。
7. 雇主和雇员都应详细记录所有与业务相关的开支及其相应的电子发票或收据。
8. 对于可能无法提供电子发票的费用（如过路费、停车费），可以接受收据等现有文件。
9. 定期审查和更新费用政策，确保其符合当前的电子发票法规和业务需求。
10. 如果对某些费用的资格或所需文件有疑问，请咨询税务专业人员或 LHDNM 以获得澄清。
11. 即使无法以公司名义开具电子发票，雇主也应教育员工获得适当的费用证明文件的重要性。
12. 雇主和员工都应了解在费用报销和电子发票处理方面可能遇到的不同情况。
13. 虽然存在这种灵活性，但最终目标是尽可能多地使用适当的电子发票或可接受的替代文件记录交易，以便更好地保存记录和遵守税法。
