Taxation

Issuance of e-Invoices: Top 12 FAQs You Must be Clear on Do businessnes need to […]

电子发票的处理：你必须清楚的15种关键交易 那些类型的收入需要纳入电子发票的范围？ 电子发票适用于所有类型的收入和支出，但某些类型除外，具体请参阅《电子发票通用指南》和《电子发票特定指南》。请注意，上述豁免条款可能会定期审查和更新。 定金(Deposit)的电子发票处理方式是什么？ 如果定金是可退还的，则无需开电子发票。但如果定金不可退还，则需要开电子发票。 代垫费用(Disbursement)和费用报销(Reimbursement)是否需要开电子发票？ 是否需要开电子发票取决于具体情况，请参考《电子发票特定指南》第5章节获取更详细的信息。 董事费的电子发票处理方式是什么？ : 如果董事签订的是服务合同 (Contract for Service)，董事就需要将收到的收入想公司开电子发票。 : 如果董事签订的是雇佣合同 […]

e-Invoicing 2024: Vouchers, Gift Cards and Loyalty Points Do we need to issue e-Invoice upon […]

Treatment of e-Invoices: Top 15 Transactions that You Must be Clear On Which types of […]

开电子发票: 12个最常见问题 电子发票是否一定要在交易日当天开？还是能在交易日过后补开？ 并无强制要求交易当天开具电子发票，除非以下情况： 对于合并电子发票 供应商需在月末后的七天内开合并电子发票。 对于进口货物的自开电子发票 马来西亚买家需在收到清关当月的次月月底前开具自开电子发票。 对于进口服务的自开电子发票 马来西亚买家需在以下两者中较早的情况发生后的次月月底前开具自开电子发票： 马来西亚买家付款的日期； 收到外国供应商发票的日期。 上述(1)和(2)的确定需根据适用于进口应税服务的现行规则执行。 对于外汇收入的电子发票 供应商（即收入接收人）需在收到外汇收入的当月后的次月月底前开具电子发票。 […]

E-Invoicing for E-Commerce 2024: Everything You Need to Know What is an e-commerce transaction? An […]

e-Invoicing 2024: Cross Border (Overseas) Transactions What is a cross-border transaction? A cross-border transaction involves […]

e-Invoicing: Transactions with Agents, Dealers or Distributors Who are agents, dealers or distributors in a […]

e-Invoicing: Employment Benefits and Perquisites What are employment benefits and perquisites? An individual under a […]

e-Invoicing: What if Customer has no Tax Identification Number (TIN)? Which Tax Identification Number (TIN) […]

Relaxation Period for E-Invoice Malaysia: Latest Updates 2024 What is the E-Invoice Interim Relaxation Period […]

E-Invoice Malaysia 2024: Introduction and Latest Updates What is the purpose of implementing e-Invoice in […]

e-Invoicing 2024: How to Handle Reimbursements and Disbursements? What is the difference between disbursements and […]

e-Invoicing 2024: Expenses incurred on Behalf of the Employer What are the common expenses employees […]

e-Invoicing: Cosolidated e-Invoice for Buyers What happens if a buyer does not request an e-Invoice? […]

e-Invoicing: Why issuing self-billed e-Invoice matters now? What is self-billed e-Invoices? When a sale or […]

Ultimate Guide to Mandatory and Optional Fields for e-Invoice 2024 What are the fields required […]

When to issue e-Invocie: Latest and Essential Guidelines 2024 When to issue e-Invoice? An e-Invoice […]