CCS - Chartered Accountants

19/12/2025

19/12/2025

【E-Invoice 问答】EP85 💡 最新更新！
2026 年或之后才成立的公司，营业额 ≤ RM1M 就一定可以豁免吗？
什么时候才需要推行 e-Invoice？🤔

#电子发票 #豁免条件 #营业额 #控股子公司 #关联公司 #2026新公司 #十面埋伏老师 fans

19/12/2025

The Inland Revenue Board of Malaysia (IRBM) has released the e-Invoice Latest Update version 4.6 dated 10 December 2025.

This update provides important information for micro, small and medium enterprises (MSMEs) regarding the implementation of e-Invoicing:

1. MSMEs that have been mandated to implement e-invoices will not be eligible for exemption again if their annual turnover or revenue falls below the RM1 million threshold in subsequent years.

Once an MSME is required to issue e-Invoices, they must continue doing so even if their revenue drops.

2. For sole proprietorships, the mandatory implementation will be determined based on the combined revenue if a sole proprietor has more than one business.

The total turnover of all businesses under the same proprietor will be considered.

3. The main determinant for the implementation of e-invoices for MSMEs is their annual turnover or revenue.

This is the key factor in assessing whether an MSME must comply with e-Invoicing requirements.

4. MSMEs will be required to implement e-Invoice in the year following the one in which their annual turnover or revenue has reached or exceeded the threshold of RM1 million.

Implementation becomes mandatory the next year after crossing the revenue threshold.

5. The RM1 million exemption threshold applies to all MSMEs across the board. Micro, small and medium-sized businesses can avail of this exemption if their turnover is below the specified limit.

6. In Malaysia, only MSMEs with annual revenue exceeding RM1 million are required to issue e-Invoices at this time.

Those with turnover below this amount are exempt from the e-Invoicing mandate.

We at CCS have shared several articles explaining all the updates in IRBM's e-Invoice FAQs related to this threshold increase from RM500,000 to RM1 million.

We encourage everyone to scan the QR code provided to read our detailed analysis and insights on these important changes for MSMEs.

马来西亚内陆税收局（IRBM）发布了日期为2025年12月10日的电子发票最新更新版本4.6。此次更新为中小微企业（MSME）实施电子发票提供了重要信息：

1. 被强制实施电子发票的中小微企业，如果后续年度的年营业额或收入低于100万令吉的门槛，将不再有资格获得豁免。

一旦中小微企业被要求开具电子发票，即使收入下降，也必须继续开具。

2. 对于独资企业，如果一个独资经营者有多个业务，强制实施将根据综合收入来确定。

同一所有者名下所有业务的总营业额将被考虑在内。

3. 中小微企业实施电子发票的主要决定因素是其年营业额或收入。

这是评估中小微企业是否必须遵守电子发票要求的关键因素。

4. 中小微企业将被要求在其年营业额或收入达到或超过100万令吉门槛的次年实施电子发票。

在超过收入门槛后的第二年，实施就变成了强制性。

5. 100万令吉的豁免门槛适用于所有中小微企业。如果营业额低于规定限额，微型、小型和中型企业都可以享受这项豁免。

6. 在马来西亚，目前只有年收入超过100万令吉的中小微企业才需要开具电子发票。营业额低于此金额的企业可以免除电子发票的强制要求。

我们CCS针对这次提高门槛从50万令吉到100万令吉，分享了好几篇文章，解释了内陆税收局电子发票FAQ中的所有更新。

我们鼓励大家扫描提供的二维码，阅读我们对这些对中小微企业的重要变化的详细分析和见解。

18/12/2025

e-Invoice Compliance Review Framework Now Available on HASiL Official Portal

📌 Summary

The Inland Revenue Board of Malaysia (HASiL) announced that the e-Invoice Compliance Review Framework (RKe) has been uploaded to its official website.

This framework serves as a reference for:
• taxpayers,
• tax agents,
• and other relevant stakeholders.

It outlines the rights and responsibilities of audit officers, taxpayers, and tax agents to ensure that e-Invoice compliance reviews are conducted fairly, transparently, and consistently.

📥 Where to Access the Document

You can access and download the document via:

1. HASiL official portal: www.hasil.gov.my

2. Menu path:
Perundangan > Rangka Kerja Audit HASiL > Rangka Kerja Semakan Pematuhan e-Invois

3. Direct download link (Malay version only):
👉https://www.hasil.gov.my/media/vemjfro3/20251215_rangka-kerja-semakan-pematuhan-e-invois.pdf

🎯 Objective of the RKe

The initiative is designed to:
• Support the effective implementation of the e-Invoice system in Malaysia.

• Help taxpayers better plan and manage their tax obligations.

• Save time and improve communication between taxpayers and HASiL officers.

• Ultimately strengthen HASiL’s public service delivery.

📞 For Inquiries

Contact HASiL via:
• Hasil Contact Centre (HCC): +603-8911 1000

• HASiL Live Chat

• Feedback Form: https://maklumbalaspelanggan.hasil.gov.my/Public

🗓️ Date Issued: 16 December 2025

电子发票（e-Invoice）合规审查框架（RKe）现已上线 HASiL 官网

📌 概述

马来西亚内陆税收局（HASiL）宣布，电子发票合规审查框架（RKe）已发布于其官方网站，供以下群体作为参考：

• 纳税人、
• 税务代理、
• 以及其他相关利益方。

该框架明确了审计官、纳税人及税务代理在 e-Invois 合规审查过程中的权利与责任，确保整个审查过程公平、透明、公正。

📥 文件获取方式

可通过以下方式浏览与下载：
1. 浏览 HASiL 官方网站：www.hasil.gov.my

2. 点击路径：
Perundangan > Rangka Kerja Audit HASiL > Rangka Kerja Semakan Pematuhan e-Invois

3. 或直接点击以下链接（仅提供马来文版本）：
👉https://www.hasil.gov.my/media/vemjfro3/20251215_rangka-kerja-semakan-pematuhan-e-invois.pdf

🎯 该框架的目的

该措施旨在：
• 支持马来西亚电子发票制度的高效推行；

• 协助纳税人更有效地规划和管理税务事务；

• 节省时间、提升纳税人与 HASiL 官员之间的沟通效率；

• 最终提升 HASiL 的公共服务交付质量。

📞 查询方式

如有疑问，请联络：
• Hasil 联系中心（HCC）：+603-8911 1000（海外同号）

• HASiL Live Chat

• 线上反馈表格：https://maklumbalaspelanggan.hasil.gov.my/Public

📅 发布日期：2025年12月16日

Source: LHDNM

18/12/2025

【E-Invoice 问答】EP84 💡 最新更新！
2023、2024、2025 年才成立的公司，营业额 ≤ RM1M 的公司真的可以豁免吗？
豁免条件是什么？什么时候必须推行 e-Invoice？🤔

#电子发票 #豁免条件 #营业额 #控股子公司 #关联公司 #十面埋伏老师 fans

17/12/2025

【E-Invoice 问答】EP83: 💡 e-Invoice 最新更新！
营业额 ≤ RM1M 的公司，真的可以豁免吗？豁免条件有哪些？🤔

#电子发票 #豁免条件 #营业额 #控股子公司 #关联公司 #十面埋伏老师 fans

16/12/2025

e-invoice seminar

13/12/2025

⭐ ｜砂拉越古晋《SST on Construction》讲座圆满结束

砂拉越古晋站《SST on Construction》讲座
—— 在满满的学习氛围中圆满谢幕。

感谢古晋的朋友们，从不同公司、不同项目、不同背景一路赶来。

建筑业的课题从来不简单，
法规复杂、成本压力大、风险也高。

但你们依然愿意在百忙之中抽出一天，
把最难的问题带来，把最真实的案例带来，
也把最认真的自己带来。

这一场，我看到的是：
🟠 愿意为公司了解责任的人
🟠 愿意为自己补强专业的人
🟠 愿意把法规变成工具，而不是压力的人

你们的提问犀利，
你们的态度认真，
你们的求知欲，让这场课真正有意义。

感谢当地主办单位与执行团队的全力支持，
让资讯、设备、流程都顺畅无比，
也让我们能专注于最重要的事——
把建筑业的SST讲到清楚、讲得实用、讲到你听得懂。

建筑业不容易，
但学习让我们更有底气。

愿你们把今天的知识带回去，
让公司更稳、项目更顺、合规更安心。

期待下一次，再与古晋相见。

继续把复杂的法规，变成你们的竞争力。

感谢每一位参与的你们。🧡🦉

⭐ Sarawak Kuching “SST on Construction” Seminar Successfully Concluded

The Kuching, Sarawak “SST on Construction” Seminar
has successfully concluded with a hall full of committed learners.

Thank you to everyone from Kuching and beyond —
from various companies, job sites and professional backgrounds —
for taking the time to join us.

Construction-related tax matters are never simple:
the regulations are complex, the risks are real,
and the financial impact is significant.

Yet you chose to spend a full day strengthening your understanding,
bringing real questions, real challenges,
and a genuine desire to get things right.

In this session, I witnessed:
🟠 People who take responsibility for their company
🟠 Professionals who invest in upgrading their own skills
🟠 Industry players who want to turn regulations into tools, not burdens

Your thoughtful questions, your focus,
and your willingness to learn made this seminar truly meaningful.

A heartfelt thank-you to the organisers and support team
for ensuring smooth operations, clear audio-visual setup
and an environment where we could focus on what matters most —
making SST for the construction industry clear, practical and applicable.

The construction field is challenging,
but knowledge gives us confidence.
May what you learned today strengthen your compliance,
smoothen your projects and enhance your company’s readiness.

Looking forward to returning to Kuching again.

Together, we will continue turning complexity into strength.

Thank you for being part of this journey. 🧡🦉