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E-Invoice Management and Updates:Implementations, Exemptions, Compliance, SVDP & Audit Framework

15 Jan, 2027, Concorde Hotel Kuala Lumpur

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TAN KOK TEE

DBA, MBA-Finance, FAIA, MIPA, MCCS, ACTIM,

International Accountant (UK),

Public Accountant (Aust.)

Certified Company Secretary.

HRDF Certified Trainer

Registered GST Agent.

 

MR. TAN KOK TEE has 40 years of working experience in Accounts & Financial, Strategic and General Management field. He has held a variety of leadership and senior management roles in various organizations, starting in the Accounts & Finance Department until CFO level and the last being Group Chief Executive Officer. More than half of these times were spent in the Manufacturing, Marketing & Distribution and Services organizations.

 

He is a Fellow member of the Association of International Accountants, UK; Member of the Institute of Public Accountants, Aust.; Certified Commercial Accountant, (M); Member of the Chartered Tax Institute of Malaysia; Member of the Malaysia Associations of Company Secretaries (M) and a Gold Mastery Holder in Reinventing Strategic Planning and Management from the Haines Centre for Strategic Management, sponsored by University of San Diego, USA.He is also a Certified Trainer with PMSB’s (HRDF) Train The Trainer Certificate since 2009, a GST Agent registered with MOF & Holder of the GST MyGCAP certificate from RMCD and a Life Member of the Malaysian Institute of Directors.

 

Mr. Tan has been involved in Advisory, Training and Facilitation since beginning 2009. To-date he has conducted about 400 training workshops throughout Malaysia on topics on Budgeting & Cashflow Planning; GST; SST; Practical Accounting for Accounting Staffs; Reading, Analyzing and Interpreting Financial Statement; Accounting and Finance for Non-Finance Managers; Customers Credit Evaluations and Collection Strategies; Incoterms, LC Operations and Trade Financing; Reinventing the Strategic Planning and Management and Financial Statement Hands On Application to MBRS, for both in-house as well as public.

 

Among the organizations that Tan Kok Tee has been providing training for, include Government Authorities, Chamber of Commerce, Government Link Companies, Banks, Malaysian Institute of Accountants, Chartered Institute of Management Accountants, CPA Australia, Malaysian Institute of Chartered Secretaries and Administrators, Selangor State Human Resource Development Centre (SHRDC), Negeri Sembilan State Skills Development Centre (NSSDC), Penang Skill Development Centre (PSDC), NGOs and many others public training providers.

 

His other clients include Shin Yang Group, MIRI, Bintulu Port, Deleum Bhd., Boustead Plantation Bhd., Takahata, FBK Manufacturing, Brothers Industries, Integrated Logistics, Mega Logistics, Chung Hwa Picture Tubes, Ohara Melaka, Safran Aerospace, NEC Corp. of Malaysia, Kobe Precisions, Tecktronic & Sons Holdings, Julie’s Biscuits, Ornapaper Melaka, Sunway University, Sime Darby Properties, Lion Group and many more. To-date Mr. Tan has trained more than 15,000 Executives. He combines a wide range of practical and hands-on training experience in lively and challenging interactive training sessions

Venue Details

Concorde Hotel Kuala Lumpur
2 Jalan Sultan Ismail, 50250 Kuala Lumpur, Malaysia,

https://kualalumpur.concorde hotelsresorts.com/


Phone : 03 2144 2200

Contact us

FOR COURSE DETAILS

Juliany,

Office: 03 2283 6109

Mobile: +60 122281247

juliany@ipa.com.my

Phoebe,

Office: 03 2283 6100

Mobile: +60 193637822

phoebe@ipa.com.my

Bee Teng,

Office: 03 2282 6112

Mobile: +60 172566121

beeteng@ipa.com.my

FOR CUSTOMISED IN-HOUSE TRAINING

ADDRESS

A-28-5, 28th Floor, Menara UOA Bangsar,
No.5, Jalan Bangsar Utama 1,
59000 Kuala Lumpur

FOCUSING ON
  • Knowing Fundamentals of E-Invoice and its Implementation Mechanism.
  • Application of E-invoice for Various Commercial Business Transactions, including clarification feedback from LHDN.
  • E-Invoice Audit Framework
INTRODUCTION

In today’s rapidly evolving regulatory landscape, businesses operating in Malaysia face increasing scrutiny from the Inland Revenue Board (IRB). The already full mandatory E-Invoicing implementation for those organizations with revenue above RM5.0m, IRB have intensified their audit activities, marks a significant shift toward real-time tax transparency, digital compliance, and data-driven enforcement.

 

Through this audit, about thousands and thousands of organizations had been identified to be not declaring or under declaring their income and were service with notice for voluntarily declaration. About 40,000 taxpayers have submitted with a value of RM3.5 billion, where IRB collected about RM0.8 billion in taxes.

 

Then with the latest updates in their FAQs on the definition of “Related Companies” and notice on the requirement to collect E-Invoice from organizations needs too to be fully aware on its implementation requirements. Also not forgetting that for taxable service Registered Person, who need to do self-billed E-Invoice, there need to be an overlap in the invoicing requirement as the organization needs also to comply with the Service Tax Act. 2018.

 

Organizations can no longer treat such compliance as a periodic or back-end function. Instead, it requires a fully integrated, end-to-end approach involving finance, operations, IT systems, and internal controls.

 

Failure to align with regulatory expectations may expose companies to financial penalties, audit adjustments, reputational risks, and operational disruptions.

 

Hence this course, “Strategic E-Invoice Management: Compliance and Audit Framework” is to avoid penalties. It is designed to bridge the gap between regulatory requirements and practical execution and provides participants with a clear understanding of how E-Invoice should be implemented and managed, what are their respective audit frameworks scopes.

 

Through practical insights, participants will gain the capability to proactively manage compliance risks.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Understanding Regulatory Frameworks and audit approach adopted by IRB.
  2. Navigating the End-to-End E-Invoice: a. Implementation Mechanism. b. Compliance Requirements for different kind of Business Transactions
  3. Driving Practical Implementation Across the Organization
  4. Eliminating Compliance Risks.
  5. Avoiding Penalties and Improving Audit Readiness at all times with Confidence.
WHO SHOULD ATTEND
  • Entrepreneurs, Business Owners & Directors.
  • Accountants, Accounts Executives and all Accounting Staff
  • Company Secretaries and Secretarial Assistance
  • Other Functional Staffs (Sales, Purchasing, Human Resource, Gen. Admin. etc.)
  • Managers, Executives and Staff
  • All other persons who are involved in and/or interested to learn about E-Invoice.
METHODOLOGY
  • Interactive Lectures
  • Participants Q & A during the training session
  • Post Training Q & A Support via Email.
COURSE CONTENT
9:00

Knowing Fundamentals of E-Invoice and its Implementation Mechanism.

  • What is E-Invoice what does it entail in comparison with current invoicing practice?
  • Implementation threshold and phases and its (1) partial and (2) full mandatory implementation entails.
  • What to do during the partial implementation period (relaxation period)
  • Timing of issuing E-Invoice for the business transactions.
  • E-Invoice Processes and steps.
  • Compulsory and Optional information to be disclosed for E-Invoice

- Compulsory fields – what to put in

- Optional fields – purpose of filing certain optional fields

- Transaction Classification Code

- Tax Type disclosure for each transaction

  • Scope of coverage: - (i) Parties, (ii) Documents and (iii) transactions
  • Parties and activities exempted.
  • When to apply General TIN number and on who.
  • Impact of E-Invoice on business operation – your sales and purchase, your paying out and receiving in of monies.
  • Scenarios of one party implemented E-Invoice and dealing with other parties have not.
  • Penalties for non-compliance
  • Two implementation mechanism – Processes and Steps.

- IRB’s cloud base MyInvois System – portals, apps and POS

- Application Program Interface (API) model

  • Salient Points of E-Invoice to note, including:

- E-Invoice Creation and submission to IRB for validation

- Rejections and Cancellation

- Window time for rejection/cancellation in and outside the MyInvois System.

- Storing of E-Invoice in IRB’s porter, its dash- board services and downloading facilities

1:00 Lunch
2:00

Application of E-Invoice for Various Commercial Business Transactions, including clarification feedback from LHDN.

  • Issuance of E-Invoice:

- Individual transaction E-Invoice

- Consolidated transactions E-Invoice

- Post transaction request

- Industries and activities where consolidated E-Invoice is not allowed.

- Self-billed E-Invoice for specific situations such as payment of commission, payment of interest, e-commerce, imports, etc.

- Situation where consolidated self-billed is allowed.

- Invoice overlapping requirement under the Service Tax Act 2018.

- Business transactions on a periodic basis.

  • E-invoice treatment for:

- Reimbursement and Disbursements with E-Invoice and without E-Invoice.

- Billing of Penalties charges

- Employment perquisite and benefits, etc.

- Employees Claims – Mileage, Travelling and Accommodation allowance, General Outstation allowance, Expenses (e.g. entertainment, hotel, tolls, parking, Telephone, Medical, Overseas expenses, etc.)

- Salary in lieu of notice matters.

- Import and export transactions

- Business organization paying Commission payment to agents, dealers and distributors (ADD)

- Individual not in a business paying commission to ADD who are in business

- Loyalty and Volume Rebates or discounts given to customers

- Interest received from Banks

- Interest payment to Banks, HP companies.

- Interest charge to employees loan/ advances

- Inter-company loan interest under normal situation

- Inter-company loan interest under situation of a central treasury management situations

- Sales with trade-ins like car, goldsmith, etc.

- Rental through Profit sharing Vs. Normal Rental arrangement

- Foreign income remit back to Malaysia.

- E-Commerce treatment.

- E-invoice implemented organization’s sales through E-Commerce company who have not implemented e-invoice yet.

- Utility Bills under Landlord’s name.

- Giving samples.

- Sending of goods to be kept in overseas warehouses

- Sales of cash vouchers

- Payment to Foreign workers who are non- employees

- Sponsorship for company events, like annual dinner by goods and cash.

- Inter-branch sales,

- Advance payment to suppliers and received from customers

- Received Insurance compensation

- Disposal of total damaged goods after insurance compensation.

- Recoup of insurance claims from the fault party’s insurance. - Developers pay guarantee rental to property buyers

- Money Lending, and

- Many more other situations via Sharing of 100s of past training Q & A to participants for their own readings and future reference.

3:45

E-Invoice Audit Framework

  • Understand the IRB E-Invoice Compliance Review Framework 2025 under the ITA 1967, PITA 1967 and LBATA 1990
  • Scope of review and enforcement coverage
  • Years of assessment coverage and prosecution risk
  • Risk-based case selection and audit triggers
  • Audit process and Review Procedures

- Audit notification process

- Compliance visit procedures and officer powers

- Records and documents subject to review

- Accounting system access and data download rights

- Duration of visit and categories of findings

- Audit findings and its resolution timeline

5:00 End of Course