Question 1 : What are the types of TIN number available?
Question 1 : 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
Question 2 : Do I need to issue Self-Bill E-Invoice for employment income?
Question 2 : 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
Question 3 : If the landlord is an individual (not doing business) doesn't provide E-Invoice.
Question 3 : If the landlord is an individual (not doing business) doesn't provide E-Invoice.
Answer : Tenant (Business Owner) need to issue Self-Bill E-Invoice.
Question 4 : When do I need to submit Consolidated E-Invoice?
Question 4 : 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.
Question 5 : When do I need to submit Self-Billed E-invoice for Imported Goods?
Question 5 : 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.
Question 6 : When do I need to submit Self-Billed E-invoice for Imported Service?
Question 6 : 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).
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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