CCS
Facebook-f Envelope Phone

Publications

We are committed to a working culture that encourages two-way communication, career coaching and training, making our firm one of the best places to work, learn and excel.

Search

Search

Browse by Category

Browse By Date Range

Malaysia's Self-Assessment Revolution
September 11, 2025
2299 view(s)
1 like(s)
Tax Corporate Governance: Smart Strategy for Sustainable Business
September 11, 2025
1576 view(s)
Malaysia’s Crypto Tax Framework
September 11, 2025
2558 view(s)
Pioneer Status Tax Incentives in Malaysia
September 11, 2025
2689 view(s)
Comprehensive Guide to Service Tax in Malaysia: Definitions, Thresholds, and Statutory Obligations under the Service Tax Act 2018
August 1, 2025
2361 view(s)
1 like(s)
Comprehensive Guide to Service Tax in Malaysia: Definitions, Thresholds, and Statutory Obligations under the Service Tax Act 2018
August 1, 2025
2376 view(s)
Comprehensive Guide to Service Tax in Malaysia: Definitions, Thresholds, and Statutory Obligations under the Service Tax Act 2018
August 1, 2025
1414 view(s)
Comprehensive Guide to Service Tax in Malaysia: Definitions, Thresholds, and Statutory Obligations under the Service Tax Act 2018
August 1, 2025
1294 view(s)
Comprehensive Guide to Service Tax in Malaysia: Definitions, Thresholds, and Statutory Obligations under the Service Tax Act 2018
August 1, 2025
1850 view(s)
Comprehensive Guide to Service Tax in Malaysia: Definitions, Thresholds, and Statutory Obligations under the Service Tax Act 2018
August 1, 2025
1738 view(s)
Comprehensive Guide to Service Tax in Malaysia: Definitions, Thresholds, and Statutory Obligations under the Service Tax Act 2018
August 1, 2025
1515 view(s)
Rental or Leasing Services Service Tax Policy NO. 2/2025 (Amendment No. 1)
July 29, 2025
1519 view(s)
The Finance Bill 2024 is out!
November 20, 2024
3091 view(s)
2 like(s)
E-Invoice Info: Function to generate QR code of the taxpayer information
November 20, 2024
5346 view(s)
1 like(s)
Analysis of the Accounting Treatment for Disbursement in the e-invoice era
November 17, 2024
3306 view(s)
2 like(s)
Illustration 24: e-Commerce platform providers are responsible for issuance of e-Invoice (to Buyers) and self-billed e-Invoice (to Seller)
November 12, 2024
2340 view(s)
4 like(s)
FAQs #20 and #21 from the LHDNM e-Invoice General FAQs
November 9, 2024
1942 view(s)
1 like(s)
Simplified Q&A with scenarios
November 4, 2024
1106 view(s)
Electronic Invoice Requirements
November 1, 2024
967 view(s)
When should I issue a self-billed e-invoice if I engage consulting services from a Singapore company?
November 1, 2024
1029 view(s)
Overview of New Regulations - Self-Employment Social Security Regulations 2024
November 1, 2024
1453 view(s)
General FAQs: Is an e-Invoice required for return of monies to buyers?
October 31, 2024
1248 view(s)
1 like(s)
RM1700 Minimum Wage System FAQs are out !
October 22, 2024
1574 view(s)
1 like(s)
Taxpayers exempted from implementing e-Invoicing, and the threshold of RM150,000 remains unchanged
October 19, 2024
2123 view(s)
[BELANJAWAN 2025 HIGHLIGHTS]
October 19, 2024
1264 view(s)
Exemptions from Implementing e-Invoice
October 18, 2024
2338 view(s)
E-Invoice Treatment for Advance Payments
October 18, 2024
5109 view(s)
1 like(s)
Malaysian Institute of Accountants (MIA) Public Consultation Paper (No. 01/2024)
October 18, 2024
849 view(s)
Access the MyInvois Portal
October 16, 2024
1408 view(s)
Income Tax (Issuance of Electronic Invoice) Rules 2024 : Implementation Dates
October 14, 2024
1218 view(s)
E-Invoice Guideline: Example based on Illustration 23
October 14, 2024
1328 view(s)
MyInvois Portal: New Look, Enhanced Features
October 14, 2024
1081 view(s)
FAQs: Operational Guidelines No 4/2024 The Implementation of the Tax Compliance Certificate (TCC) Pilot Project for Government Procurement Applications for Work Procurement and Consultancy Services
October 10, 2024
2616 view(s)
Garis Panduan Operasi Bil. 4 Tahun 2024
October 10, 2024
1710 view(s)
55 Data Fields: The Building Blocks of Your E-Invoice
October 10, 2024
1422 view(s)
Understanding the Tax Identification Number (TIN) Prefix in E-Invoicing
October 10, 2024
11323 view(s)
1 like(s)
First Time Login to MyInvois Portal (Director)
October 10, 2024
1407 view(s)
How to Add a Role in MyTax Portal (A Requirement for Accessing the MyInvois Portal)
October 10, 2024
5024 view(s)
Steps to Create the MyTax Account (A Requirement for Accessing MyInvois Portal)
October 10, 2024
1277 view(s)
Steps to Create the MyTax Account via e-KYC (A Requirement for Accessing MyInvois Portal)
October 10, 2024
2348 view(s)
📱 How to Get Your e-Invoice from Food Panda: A Step-by-Step Guide 🍔🧾
October 10, 2024
4448 view(s)
Selling Online? Understanding E-Invoices in E-Commerce Transactions
October 10, 2024
601 view(s)
Getting Your E-Invoice from Haidilao Malaysia: A Step-by-Step Guide
October 10, 2024
1977 view(s)
Step-by-Step Guide on How to Request an E-Invoice from Starbucks Coffee
October 10, 2024
1999 view(s)
Get Ahead: Why Early Registration for the MyInvois Portal is Key to Success
October 10, 2024
1330 view(s)
Digital Transformation Begins: CCS Seminar Empowers Malaysian Chinese Independent High Schools
October 10, 2024
825 view(s)
Building a Caring Society: CCS Advocates for a More Inclusive Society
October 10, 2024
883 view(s)
Key Differences between Credit Notes and Refund Notes
October 10, 2024
2008 view(s)
When Documentation Fails: Lessons from EWSB’s Loss in the Bilateral Tax Credit Dispute
October 10, 2024
1133 view(s)
Proof is King: How Missing Receipts Cost These Insurance Agents Big on Taxes
October 10, 2024
850 view(s)
Understanding Contra-Payments in the Era of e-Invoicing
October 10, 2024
2313 view(s)
10 like(s)
E-Invoice for MSME: Updated on 1 Oct 2024
October 7, 2024
682 view(s)
Illustration 15: Employers are allowed to utilise e-Invoices issued under their employees' names
October 5, 2024
1029 view(s)
Illustration 18: Tenants need to issue self-billed e-Invoices for rental with multiple landlords who are not conducting a business
October 5, 2024
2053 view(s)
Illustration 19: Buyers are not required to issue self-billed e-Invoice if the interest payment is made to a financial institution
October 5, 2024
1821 view(s)
Illustration 20: Buyers are required to issue a self-billed e-Invoice on interest payments made to related companies (non-financial institution)
October 5, 2024
1141 view(s)
Illustration 21: Buyer (Payor) shall issue self-billed e-Invoice to applicable transactions for payments to agents, dealers and distributors (i.e., Commission)
October 5, 2024
824 view(s)
Illustration 16: Buyer need to issue a self-billed e-Invoice when purchasing products from an individual who is not conducting a business
October 5, 2024
784 view(s)
Illustration 22: Malaysian Buyers are required to issue self-billed e-invoices for services acquired from Foreign Sellers
October 5, 2024
1135 view(s)
Illustration 17: Business tenants have to issue self-billed e-Invoice on rental and utility bills if landlord does not conduct business
October 5, 2024
4604 view(s)
Are consolidated self-billed e-Invoices still allowed after the grace period?
September 26, 2024
1168 view(s)
Which party should issue the e-Invoice? using TNG eWallet for payments
September 26, 2024
1698 view(s)
Who can access e-Invoice from Merchant Dashboard?
September 26, 2024
925 view(s)
Mastering e-Invoices: Transactions between Collecting Centres and Plantation Companies/Small Plantation Owner
September 26, 2024
1572 view(s)
Do I need to prepare a self-billed e-Invoice for an agent iPhone and a travel reward?
September 26, 2024
795 view(s)
Key differences between credit notes and refund notes
September 21, 2024
910 view(s)
Accessing Guardian's E-Invoice Portal: A User Experience
September 18, 2024
578 view(s)
Do we need to issue an e-Invoice upon sale/giveaway of vouchers?
September 12, 2024
832 view(s)
Illustration 6: Submission of e-Invoice can be done via MyInvois Portal on an individual basis
September 12, 2024
719 view(s)
Illustration 7: Submission of e-Invoice in batches can be done by using the Batch Upload function via MyInvois Portal
September 12, 2024
1046 view(s)
Illustration 8: Where Buyers do not require an e-Invoice, Seller is required to submit consolidated e-Invoice
September 12, 2024
573 view(s)
Illustration 9: Where a landlord conducts business, landlord is required to issue e-Invoice to tenant, including utility charges issued to landlord
September 12, 2024
1335 view(s)
Illustration 10: Sellers with multiple branches can choose how they would like to consolidate their e-Invoices
September 12, 2024
534 view(s)
Illustration 11: Sellers that issue statements/ bills on a periodic basis are required to issue e-Invoices
September 12, 2024
408 view(s)
Illustration 12: e-Invoices issued for bills on periodic basis may include adjustments to statements/ bills from a prior period, such as rebates
September 12, 2024
515 view(s)
Illustration 13: A single e-Invoice that includes the service fee and costs is issued to the Buyer (where e-Invoices are issued to the Seller)
September 12, 2024
579 view(s)
Illustration 14: No e-Invoice is required for payments made on behalf
September 12, 2024
1674 view(s)
Channel for buyers to request the e-Invoice
September 10, 2024
681 view(s)
When your e-Invoice Date doesn't match the sale: What to do
September 10, 2024
1756 view(s)
Classification Code Condusion: Should you use code 004 or 036 for Consolidated Self-Billed Invoices?
September 10, 2024
2444 view(s)
1 like(s)
Illustration 5: Malaysian individual buyers have the option to provide TIN or Malaysian Identification Number upon creation of e-Invoice
September 9, 2024
1412 view(s)
Example of disbursement for a law firm paying stamp duty on behalf of their client
September 9, 2024
1371 view(s)
Illustration 4: Buyer requesting for e-Invoice after the month of purchase (subjected to the seller's decision)
September 4, 2024
561 view(s)
Important Deadline: E-Invoice submission for August 2024 Sales Transactions
September 4, 2024
781 view(s)
Issuance, Notification, Rejection and Sharing of e-Invoice
August 25, 2024
522 view(s)
Important Update on e-Invoicing in Healthcare: What You Need to Know
August 21, 2024
1341 view(s)
How does the 6-month e-Invoicing grace period affect your invoices?
August 20, 2024
3386 view(s)
Understanding Refund Notes in Malaysia's e-Invoicing System
August 20, 2024
2120 view(s)
Understanding Indirect Tax-Related Fields in Malaysian e-Invoices and MyInvois Portal Implementation
August 19, 2024
749 view(s)
Business Registration Number is now temporarily disabled
August 4, 2024
1266 view(s)
Detailed Instructions on creating and submitting a consolidated e-invoice for building supplies
August 1, 2024
624 view(s)
Self-billed Credit Note Example in Malaysia's e-Invoice System
August 1, 2024
982 view(s)
Consolidated Self-Billed e-Invoice: An Overview
August 1, 2024
2182 view(s)
e-Invoice Specific Guideline (version 3.0) Treatment Relaxation Period
July 31, 2024
1050 view(s)
Required Fields for e-invoices in Malaysia
July 31, 2024
1498 view(s)
Non-Applicability of Consolidated e-Invoice: Grace Period-6 Months
July 28, 2024
1390 view(s)
Important Update on e-Invoicing Scope in Malaysia
July 27, 2024
1303 view(s)
Does the invoice need to be sent for validation for FOC (Free of Charge) items or samples sent to the customer?
July 27, 2024
1411 view(s)
Must a credit note (CN) be applied to an e-invoice before it can be validated?
July 27, 2024
1847 view(s)
Trading rebates are deducted once a month, and the amount will definitely come from several e-Invoices. Will this cause any issues?
July 27, 2024
628 view(s)
Basic Concept of e-Invoicing in Malaysia for Businesses
July 21, 2024
1784 view(s)
Essential Customer Information for Creating e-Invoices in Malaysia
July 21, 2024
1774 view(s)
Non-Applicability of Consolidated e-Invoice in Malaysia
July 21, 2024
3136 view(s)
Consolidated e-Invoice in Malaysia
July 21, 2024
5267 view(s)
What is a "Self-Billed e-Invoice"?
July 21, 2024
7542 view(s)
E-Invoicing Strategy for High-Volume Retail Businesses
July 21, 2024
1065 view(s)
Digital Certificates in e-Invoicing: Ensuring Authenticity, Integrity, and Non-Repudiation
May 1, 2024
5082 view(s)
9 like(s)
Income Tax (Exemption) (No. 8) Order 2021 (Amendment) Order 2024
April 23, 2024
2704 view(s)
1 like(s)
Income Tax (Exemption) (No. 7) Order 2021 (Amendment) Order 2024
April 23, 2024
2320 view(s)
1 like(s)
Income Tax (Exemption) (No. 5) Order 2021 (Amendment) Order 2024
April 23, 2024
2502 view(s)
1 like(s)
Income Tax (Exemption) (No. 6) Order 2021 (Amendment) Order 2024
April 23, 2024
2036 view(s)
1 like(s)
Updated Food and Beverage Guidelines (16 April 2024)
April 19, 2024
44886 view(s)
7 like(s)
Attention Wholesalers and Retailers of Construction Materials!
April 19, 2024
1903 view(s)
4 like(s)
What are the e-Invoice Treatments for Directors’ Fees?
April 19, 2024
3983 view(s)
1 like(s)
If the supplier rejects the buyer's request within 72 hours, does this mean the e-invoice will become a valid e-invoice after 72 hours?
April 19, 2024
1275 view(s)
2 like(s)
e-Invoice Guideline Version 2.3 - Enhancing Clarity in Batch Submission: Transition from "Batch Generation" to "Batch Upload"
April 19, 2024
1675 view(s)
1 like(s)
LHDN's Announcement: Notifikasi Sistem e-PCB Plus : Notice for Verification of TIN and MyTAX ID
April 19, 2024
2905 view(s)
3 like(s)
Expansion of the Scope of Service Tax (ST) Exemption for Maintenance Services
April 19, 2024
2450 view(s)
3 like(s)
Expansion of E-Invoicing Scope by IRBM: Introduction of Additional Self-Billed Document
April 19, 2024
1977 view(s)
1 like(s)
E-Invoice Classification Codes: A Key Requirement for Tax Monitoring
April 19, 2024
16971 view(s)
19 like(s)

Auditor | Tax Agent | BUsiness Advisor

A trusted, award-winning accounting firm that delivers measurable, sustainable results for our clients and communities.

Read More

Contact Information

DISCLAIMER

CCS & CO PLT 202206000043 (LLP0033899-LCA) & AF 1538 was registered on 29th December 2022. 

With effect from that date, CCS & CO (AF 1538), a conventional partnership, was converted to a limited liability partnership.

©2019 – 2026 by CCS . All rights reserved.

Privacy Policy

TOP
Open chat
Hello 👋
Which service are you looking for? Let us know! 👇
✅ Audit
✅ Tax
✅ Accounting
✅ Transfer Pricing
✅ E-invoice
✅ SST
✅ Others

📲 Click here to chat with us for more info!