Q1. What are the types of TIN number available?
Q1. What are the types of TIN number available?
Answer:
a) Individual / Sole proprietor - IG00000000000
b) Company - C00000000000
c) Partnership - D00000000000
d) Limited Liability Partnership - PT00000000000
***For those company get registered the TIN number before year 2023, needs to manual add digit zero at the tail. Example : C2088005001 to C20880050010
Q2. Do I need to issue Self-Bill E-Invoice for employment income?
Q2. Do I need to issue Self-Bill E-Invoice for employment income?
Answer: The items below DO NOT need a Self-Bill E-invoice
Staff & Director Salary
Director Fee
Part Timer Wages
Allowance
Overtime
Employee’s Claim
For those income has contributed EPF, Socso, EIS, PCB
* Above income needs to be declared in EA Form, Form E & CP8D
Q3. If the landlord is an individual (not doing business) doesn't provide E-Invoice.
Q3. If the landlord is an individual (not doing business) doesn't provide E-Invoice.
Answer: Tenant (business owner) need to issue Self-Bill E-Invocie.
Q4. When do I need to submit Consolidated E-Invoice?
Q4. When do I need to submit Consolidated E-Invoice?
Answer: Before 7th of next month.
Eg: Transactions from 1st Jan 2025 until 31st Jan 2025 must be submitted before 7th Feb 2025 for consolidated E-Invoice.
Q5. When do I need to submit Self-Billed E-invoice for Imported Goods?
Q5. When do I need to submit Self-Billed E-invoice for Imported Goods?
Answer: Before the end of next month upon the customs clearance.
Eg: Custom clearance on 10th Jan 2025, you must submit self-billed e-Invoice by 28th Feb 2025.
Q6. When do I need to submit Self-Billed E-invoice for Imported Service?
Q6. When do I need to submit Self-Billed E-invoice for Imported Service?
Answer: Before the end of next month upon payment or supplier invoice date (whichever is earlier).
For example, if the Payment date is 25 Jan 2025 and the Invoice date is 2nd Feb 2025, you must submit a self-billed e-invoice by 28th Feb 2025.
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