1. Proof of Income: This document is issued whenever a sale or other transaction is made to recognise income of taxpayers; and
2. Proof of Expense: This type of document covers purchases made or other spending by taxpayers. It also includes returns and discounts.
It can also be used to correct or subtract an income receipt in terms of the amounts documented. In addition, there are certain circumstances where taxpayers would have to issue self-billed e-Invoice to document an expense such as foreign transactions.
For example, if the taxpayer acquired goods and/or services from foreign supplier and received an invoice from the foreign supplier who does not use Malaysia’s MyInvois System, the taxpayer would be required to issue a self-billed e-Invoice to document the expense.
必须开具电子发票的情境:
1. 收入证明(Proof of Income) 此类文件需在发生销售或其他收入相关交易时开具,用于确认纳税人的收入。
2. 支出证明(Proof of Expense) 此类文件涵盖纳税人所进行的采购或其他支出,包括退货和折扣等情况。
它也可以用于更正或减少已记录的收入金额。
DSA Corporate Secretarial Services Sdn Bhd 202001018475 (1374795-M)
15-17, Menara Mutiara Central, 2, Jalan Desa Aman 1, Cheras Business Centre, 56000 Cheras, Wilayah Persekutuan Kuala Lumpur, Malaysia.