I’ll explain Illustration 9 using a simple example and provide some practical advice for businesses.
Example:
Let’s imagine a scenario with Omega Properties, a property development company:
1. Omega Properties owns several commercial shoplots in Taman Segar.
2. One of these shoplots is rented to Bobby’s “Kedai Elektronik Smart Gadget”.
3. In the rental agreement, Bobby (the tenant) is responsible for paying his utility bills, which are issued in Omega Properties’ name.
4. At the end of the month, Omega Properties needs to issue an e-invoice to Bobby that includes:
– The monthly rent
– The utility charges (electricity, water, etc.) that were billed to Omega Properties but are Bobby’s responsibility
5. Omega Properties creates and submits this e-Invoice through the MyInvois Portal to LHDNM (the tax authority).
Implications and advice for businesses:
1. Understand your role: If you’re a landlord conducting business (like Omega Properties), you’re responsible for issuing e-invoices to your tenants.
A landlord will be categorised as conducting the letting of real property activity as a business source under paragraph 4(a) of the Income Tax Act 1967 based on the criteria explained in the LHDNM Public Ruling No. 12/2018.
2. Include all charges: Your e-invoice should include not just the rent but also any utility charges or other fees that the tenant is responsible for, even if they were initially billed to you.
3. Keep detailed records: Maintain clear records of rent payments and utility bills for each property and tenant. This makes creating accurate e-invoices easier.
4. Timely billing: Issue e-invoices promptly after the end of each billing period to ensure timely tenant payment and accurate tax reporting.
5. Clear communication: Ensure your tenants understand they’ll receive an e-invoice, including rent and utilities. This can prevent confusion or disputes.
6. Separate line items: The e-invoice clearly separates rent from utility charges. This helps tenants understand their expenses, which can be important for their own accounting.
7. Stay compliant: Understand the criteria for being considered a business for tax purposes. The LHDNM Public Ruling No. 12/2018 provides guidance on when letting of real property is considered a business source.
8. Use appropriate software: To streamline your processes, consider using property management software that integrates with the e-invoice system.
9. Regular reconciliation: Regularly check that the utility bills you’re charging tenants match those charged by the utility companies.
10. Be prepared for questions: Tenants might have questions about the e-invoice system. Be ready to explain why you’re using it and how it works.
11. Consider your pricing: When setting your rental rates, factor in any additional administrative costs associated with managing e-invoices.
12. Stay informed: Stay informed about any changes in e-invoice regulations or property rental laws that might affect your obligations.
13. Train your staff: If you have employees managing properties, ensure they understand the e-invoice requirements and how to issue them properly.
14. Back up your data: Keep copies of all e-invoices issued and the original utility bills and rental agreements.
By correctly understanding and implementing this e-invoice system, landlords can ensure they comply with tax regulations, maintain accurate records, and provide their tenants with comprehensive billing information.
This process helps create a transparent and efficient system for both the landlord and the tenant while also ensuring proper reporting to the tax authorities.
我将用一个简单的例子来解释插图 9，并为企业提供一些实用建议。
举例说明：
让我们设想一下 Omega Properties（一家房地产开发公司）的情况：
1. Omega Properties 公司在 Taman Segar 拥有几个商业地块。
2. 其中一个商铺租给了 Bobby 的 “Kedai Elektronik Smart Gadget”。
3. 根据租赁协议，Bobby（租户）负责支付以 Omega Properties 名义发出的水电费账单。
4. 月底，Omega Properties 需要向 Bobby 开具一张电子发票，其中包括
– 月租金
– Omega Properties 公司名下，但由 Bobby 负责的公用事业费（电费、水费等）；
5. Omega Properties 公司通过 MyInvois Portal 网站创建并向 LHDNM（税务机关）提交该电子发票。
对企业的影响和建议：
1. 了解自己的角色： 如果您是开展业务的房东（如 Omega Properties），您有责任向租户开具电子发票。
按照1967年所得税法第4(a)条款，并根据LHDNM 2018年第12号公共裁定的标准，房东的房地产出租行为将被归类为业务收入。
2. 包含所有费用： 您您的电子发票不仅应包括租金，还应包括租户应承担的任何水电费或其他费用，即使这些费用是在您的名下并由租户支付。
3. 保存详细记录： 清楚记录每处房产和每个租户的租金支付和水电费账单。这样可以更容易地创建准确的电子发票。
4. 及时开具账单： 在每个账单期结束后及时开具电子发票，以确保租户及时付款和准确报税。
5. 清晰的沟通： 确保租户了解他们将收到电子发票，包括租金和水电费。这可以避免混淆或纠纷。
6. 单独列项： 电子发票应将房租和水电费明确分开。这有助于租户了解自己的支出，对他们自己的会计核算也很重要。
7. 保持合规： 了解企业纳税标准。LHDNM 第 12/2018 号公共裁决就不动产出租何时被视为业务来源提供了指导。
8. 使用适当的软件： 为简化流程，考虑使用与电子发票系统集成的财产管理软件。
9. 定期对账： 定期核对向租户收取的水电费账单是否与水电公司的收费相符。
10. 准备好回答问题： 租户可能会对电子发票系统有疑问。准备好解释为什么要使用该系统以及它的工作原理。
11. 考虑定价： 在确定租金时，要考虑到与管理电子发票相关的任何额外管理成本。
12. 保持信息畅通： 随时了解电子发票法规或物业租赁法律中可能影响你的义务的任何变化。
13. 培训员工： 如果你有员工管理物业，确保他们了解电子发票的要求以及如何正确开具发票。
14. 备份数据： 保留所有已开具电子发票的副本以及公用事业账单和租赁协议的原件。
通过正确理解和实施电子发票系统，房东可以确保他们遵守税收法规，保持准确的记录，并向租户提供清晰、全面的账单信息。
这一流程有助于为房东和租户创建一个透明、高效的系统，同时还能确保向税务机关正确报税。
