Example based on Illustration 21:
Auto Max Sdn Bhd is a car manufacturer, and Aziz is a car dealer with Auto Max Sdn Bhd.
In July 2025:
– Aziz sells a luxury car model for RM500,000
– His commission rate is 3% of the sale price
– Auto Max Sdn Bhd also provides Aziz with a non-monetary incentive: a weekend trip valued at RM2,000 for achieving his sales target
In this scenario:
1. Auto Max Sdn Bhd (Seller) is required to issue a self-billed e-Invoice to Aziz (ADD) for:
– Monetary payment: RM15,000 (3% of RM500,000)
– Non-monetary payment: RM2,000 (value of the trip)
2. Total value of the self-billed e-Invoice: RM17,000
Advice to taxpayers:
1. Understand the scope: Recognize that self-billed e-invoices are required for all payments (monetary and non-monetary) to agents, dealers, and distributors (ADDs).
2. Legal requirement: Be aware that this is a legal obligation under Section 83A of the Income Tax Act 1967.
3. Include all payment types: Ensure that the self-billed e-invoice covers all forms of payments, including commissions, incentives, and non-monetary rewards.
4. Timing: Issue self-billed e-invoices in a timely manner, ideally at the time of payment or accrual, depending on your accounting method.
5. Valuation of non-monetary items: Establish a clear method for valuing non-monetary incentives and document this process.
6. Separate line items: On the self-billed e-invoice, clearly itemize different types of payments (e.g., commission, and non-monetary incentives).
7. System integration: For efficiency, consider integrating the self-billing process into your sales and commission tracking systems.
8. Regular issuance: For ADDs who receive regular payments, establish a routine for issuing self-billed e-Invoices (e.g., monthly, quarterly).
9. Communication with ADDs: Clearly explain the self-billing process to your ADDs and ensure they understand why they’re receiving self-billed e-Invoices.
10. Record keeping: Maintain detailed records of all payments and corresponding self-billed e-invoices for audit purposes.
11. Compliance checks: Regularly verify that your self-billed e-invoices meet all LHDNM requirements for format and content.
12. Handle changes properly: If commission structures or incentive programs change, update your self-billing process accordingly.
13. Tax implications: Be aware of the tax implications of different types of payments to ADDs, including potential withholding tax requirements.
14. Consistency across ADDs: Ensure consistent treatment in self-billing across all your ADDs.
15. Staff training: Train relevant staff (sales, finance, HR) on the importance and process of issuing self-billed e-invoices for ADD payments.
16. Audit preparedness: Keep all related documentation (sales records, commission calculations, incentive program details) organised and easily accessible.
17. Handle disputes: Establish a process for handling any disputes or discrepancies related to self-billed e-invoices with ADDs.
18. Stay informed: Keep updated with any changes in e-invoice regulations that might affect how you handle payments to ADDs.
19. Seek professional advice: If you’re unsure about any aspects of self-billing for ADD payments, consult with a tax professional or LHDNM.
By following these guidelines, businesses can ensure they’re correctly handling e-invoece requirements for payments to agents, dealers, and distributors, maintaining compliance with tax regulations while accurately documenting these transactions.
基于例题 21:
Auto Max Sdn Bhd 是一家汽车制造商，Aziz是 Auto Max Sdn Bhd 的汽车经销商。
2025年7月:
– Aziz以50万令吉的价格出售了一款豪华车型
– 他的佣金率为销售价格的3%
– Auto Max Sdn Bhd 还向 Aziz 提供非货币奖励：为实现销售目标，奖励价值 2,000 令吉的周末旅行
在此情况下:
1. Auto Max Sdn Bhd (卖方) 需要向 Aziz (经销商，ADD) 开具自开电子发票，金额为:
– 货币支付：15,000 令吉 (500,000 令吉的 3%)
– 非货币支付：2,000令吉 (旅行费用)
2. 自开电子发票的总价值：17,000令吉
给纳税人的建议:
1. 了解范围：认识到所有支付 (货币和非货币) 给代理商、经销商和分销商 (ADD) 都需要自开电子发票。
2. 法律要求：请注意，根据1967年所得税法第83A条，这是一项法定义务。
3. 包括所有付款类型：确保自开发票的电子发票涵盖所有付款形式,包括佣金、奖励和非货币奖励。
4. 时间：根据您的会计方法，最好在付款或应计时及时开具自开电子发票。
5. 非货币项目的估值：制定明确的非货币激励估值方法，并记录这一过程。
6. 单独的明细项目：在自开电子发票上，明确列出不同类型的付款(例如佣金、奖金和非货币激励)。
7. 系统整合：为了提高效率，可以考虑将自开票流程整合到销售和佣金跟踪系统中。
8. 定期开具：对于定期收到款项的附加经销商，应建立开具自开电子发票的常规 (例如每月、每季度)。
9. 与附加经销商沟通：向附加经销商清楚地解释自开票流程，确保他们理解收到自开电子发票的原因。
10. 记录保存：保存所有付款和相应的自开发票电子发票的详细记录，以备审计。
11. 合规性检查：定期检查您的自开发票电子发票是否符合LHDNM对格式和内容的所有要求。
12. 妥善处理变更：如果佣金结构或激励计划发生变化，请相应更新您的自开发票流程。
13. 税务影响：注意向 ADDs 支付不同类型款项的税务影响，包括潜在的预扣税要求。
14. ADDs的一致性：确保所有 ADDs 在自开票方面的处理方式保持一致。
15. 员工培训：对相关员工 (销售、财务、人力资源) 进行培训，使其了解为 ADDs 付款开具自开电子发票的重要性和流程。
16. 审计准备：将所有相关文件 (销售记录、佣金计算、激励计划详情) 整理得井井有条，便于查阅。
17. 处理争议：建立流程，处理与附加费自开发票相关的任何争议或差异。
18. 随时了解最新信息：随时了解可能影响附加费支付方式的电子发票法规的任何变化。
19. 寻求专业建议：如果您对自行开具发票支付附加税有任何疑问，请咨询税务专家或LHDNM。
企业遵循这些准则，可以确保正确处理向代理商、经销商和分销商付款的电子发票要求，在准确记录这些交易的同时遵守税收法规。
