Example based on Illustration 18:
Tech Grow Solutions Sdn Bhd rents an office space owned by three siblings – Amir, Bina, and Siti.
None of the siblings are conducting a business.
The monthly rent is RM15,000, split among the siblings as follows:
– Amir: 40% (RM6,000)
– Bina: 35% (RM5,250)
– Chong: 25% (RM3,750)
In this scenario:
1. Amir, Bina, and Chong, as individuals not conducting a business, are not required to issue e-Invoices to Tech Grow Solutions for the rental.
2. Tech Grow Solutions is required to create and submit three separate self-billed e-Invoices, one for each sibling, according to their agreed-upon proportions.
Advice to taxpayers:
1. Separate self-billed e-Invoices: Issue individual self-billed e-Invoices for each landlord, even if they’re related or co-owners of the same property.
2. Accurate proportions: Ensure the rent is split correctly according to the agreed-upon proportions for each landlord.
3. Detailed documentation: Keep a copy of the rental agreement that clearly outlines the ownership proportions and rental terms.
4. Consistent information: Ensure each self-billed e-Invoice contains consistent information about the property and rental terms, with only the landlord details and amounts differing.
5. Proper identification: Include correct and complete details for each landlord on their respective self-billed e-Invoices.
6. Timing alignment: Issue all related self-billed e-Invoices at the same time each month to maintain consistency and ease of tracking.
7. System configuration: Set up your accounting or e-Invoicing system to handle multiple self-billed e-Invoices for a single rental property.
8. Clear communication: Ensure all co-owners understand the self-billing arrangement and why separate e-Invoices are being issued.
9. Handle changes properly: If ownership proportions change, update your self-billing process accordingly and maintain documentation of such changes.
10. Aggregate reporting: While separate e-Invoices are issued, ensure your internal accounting accurately reflects the total rent for the property.
11. Utility bills: If utility bills are not under the tenants’ name, decide how these will be split and reflected in the self-billed e-Invoices.
12. Regular review: Periodically review the rental arrangement and self-billing process to ensure continued compliance with e-Invoice regulations.
13. Education: Ensure relevant staff members understand the complexities of handling rentals with multiple individual owners.
14. Audit preparedness: Keep all related documentation organized and easily accessible for potential audits.
15. Stay informed: Keep up to date with any changes in e-Invoice regulations that might affect multi-owner rental situations.
16. Error handling: If mistakes are made in splitting the rent, ensure you have a process to correct these across all affected self-billed e-Invoices.
17. Consider future scenarios: Be prepared for situations where one owner might start conducting business, potentially changing the e-Invoicing requirements.
By following these guidelines, businesses can correctly manage the e-Invoice requirements when renting properties from multiple individual owners who are not conducting a business.
例题基于例题18:
Tech Grow Solutions Sdn Bhd 租赁了由三兄妹——Amir、Bina 和 Siti 共同拥有的办公场所。
三兄妹均未从事商业活动。
每月租金为 RM 15,000，由三兄妹按以下比例分摊:
– Amir：40% (RM 6000)
– Bina：35% (RM 5250)
– Siti：25% (RM 3750)
在这种情况下:
1. Amir、Bina 和 Siti 作为不从事商业活动的个人，无需就租金向Tech Grow Solutions 开具电子发票。
2. Tech Grow Solutions 需要根据他们商定的比例，分别开具和提交三张自开电子发票。
给纳税人的建议:
1. 分别开具自开电子发票：为每个房东开具单独的自开电子发票，即使他们是亲属或共同业主。
2. 准确的比例：确保根据每个房东商定的比例正确分配租金。
3. 详细的文件：保留一份租赁协议副本，其中明确列出所有权比例和租赁条款。
4. 一致的信息：确保每张自开电子发票包含一致的物业和租赁条款信息，只有房东的详细信息和金额不同。
5. 正确识别：在各自的自开电子发票上，为每位业主提供正确、完整的详细信息。
6. 时间一致：每月在同一时间开具所有相关的自开电子发票，以保持一致性和便于追踪。
7. 系统配置：设置会计或电子发票系统，以处理同一租赁物业的多份自开发票电子发票。
8. 清晰沟通：确保所有共同业主都了解自开电子发票的安排以及为何要开具单独的电子发票。
9. 妥善处理变更：如果所有权比例发生变化，请相应更新自行开票流程，并保留此类变更的文件记录。
10. 汇总报告：在开具单独电子发票的同时，确保内部会计准确反映物业的总租金。
11. 水电费账单：如果水电费账单不是以租户的名义开具，则应确定如何分摊这些费用，并将其反映在自开电子发票中。
12. 定期审查：定期审查租赁安排和自开电子发票流程，以确保持续遵守电子发票法规。
13. 教育：确保相关工作人员了解处理多个业主的租金的复杂性。
14. 审计准备：保持所有相关文件井井有条，以便在可能进行审计时轻松查阅。
15. 随时了解最新信息：随时了解可能影响多业主租赁情况的电子发票法规的任何变化。
16. 错误处理：如果分摊租金时出现错误，请确保您有办法更正所有受影响的自开发票电子发票。
17. 考虑未来情况：为可能出现的情况做好准备，即一个业主可能开始开展业务，从而可能改变电子发票要求。
遵循这些准则，企业可以向多个不开展业务的个人业主租赁房产时，正确管理电子发票要求。
