LLT Computer & Software Solutions

*** LHDN LATEST UPDATE ***

1. PHASE 4 TURNOVER 1M-5M START E-INVOICE @ 01/01/2026.

2. PHASE 4 RELAXATION PERIOD EXTEND TO 31/12/2026.

3. CLASSIFICATION CODE 005 ALLOW TO SUBMIT CONSOLIDATED E-INVOICE FOR CASH SALE.

*** LHDN UPDATE ***

1. PHASE 4 TURNOVER = 1M-5M START E-INVOICE AT 01/01/2026 (REFER FY2022 TUNRONOVER)

2. FOR THOSE TUNOVER 1M -5M START E-INVOICE ON 01/01/2026 BUT ENTITLED 12 MONTHS RELAXATION PERIOD TO SUBMIT AS CONSOLIDATED E- INVOICE (REFER FA2022 TURNOVER)

Everything is very clear now. 🙏🙏

Based on the email from [email protected]

🇬🇧 English:
Dear Sir/Madam,

We've referred your question or feedback to the e-Invoice HASiL Help Desk.

Kindly be informed of the following clarifications: 😊

1. The e-Invoice implementation date for Phase 4 taxpayers remains unchanged and is still effective from 1 January 2026. 📅

2. However, the interim relaxation period for Phase 4 has been extended to one (1) year, instead of the previously announced six (6) months. 🎉

Accordingly, there is no postponement of the implementation date to 1 January 2027. Taxpayers under Phase 4 are still required to commence e-Invoicing from 1 January 2026, subject to the extended relaxation period. 📑

Since your query has been addressed, we will proceed to close this ticket. If you have further enquiries, do not hesitate to reach out to us by using the e-Invoice Customer Feedback Form via the provided link. 📧

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Advice for Businesses: 💼
1. Stay updated with the latest e-Invoice guidelines and FAQs from LHDN to ensure compliance. 📚

2. Plan ahead for the implementation of e-Invoicing, considering the extended relaxation period. ⏳

3. Communicate with your customers and suppliers about the e-Invoice requirements and timelines. 🗣️

4. Seek clarification from LHDN or professional advisors if you have any doubts or concerns. ❓

Final Reminder: ⚠️
Businesses should wait for LHDN to publish new e-Invoice Guidelines and FAQs to clarify any remaining doubts or uncertainties. Stay tuned for official updates from LHDN to ensure a smooth transition to e-Invoicing! 📢

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尊敬的先生/女士，

您的询问或反馈已转交给电子发票 HASiL 帮助台。

请注意以下说明: 😊

1. 第四阶段纳税人的电子发票实施日期保持不变， #仍然从2026年1月1日起生效。📅

2. 但是，第四阶段的临时宽限期已延长至一(1)年，而不是先前宣布的六(6)个月。🎉

因此，实施日期并未推迟到2027年1月1日。第四阶段的纳税人仍须从2026年1月1日起开始使用电子发票， #但须遵守延长的宽限期。📑

由于您的问题已得到解答,我们将关闭此工单。如果您有进一步的询问,请不要犹豫，通过提供的链接使用电子发票客户反馈表联系我们。📧

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企业须知：💼
1. 及时了解内陆税务局（LHDN）发布的最新电子发票指南及常见问题解答，确保合规操作。📚

2. 结合延长宽限期，提前规划电子发票实施方案。⏳

3. 向客户及供应商说明电子发票要求与实施时间表。🗣️

4. 若存疑虑，请向内陆税务局或专业顾问寻求澄清。❓

最终提醒：⚠️
企业应等待内陆税务局发布新版电子发票指南及常见问题解答，以消除所有疑虑。请密切关注内陆税务局官方更新，确保顺利过渡至电子发票系统！📢

⚠️⚠️ LHDN Tax Offences—Criminal and Civil Penalties ⁉️

✅ TAX OFFENCES – CRIMINAL & CIVIL (Under Income Tax Act 1967)

🗂️ Source: LHDNM / Inland Revenue Board Malaysia

🔴 1. Not submitting tax return (Borang Nyata)

Penalty: 🧑‍⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both

Example: If you don't file your tax form even after reminders, you may be fined or jailed.

🔴 2. Failing to declare income that is taxable

Penalty: 🧑‍⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both

Example: If you earn RM100,000 but don’t declare it, you're committing an offence.

🔴 3. Not reporting actual income on the tax form

Penalty: 🧑‍⚖️ RM1,000 to RM10,000 fine + 200% of under-reported tax

Example: You earn RM80,000 but only report RM40,000 — you may face high penalties.

🔴 4. Giving wrong info about your income or someone else’s

Penalty: 🧑‍⚖️ RM1,000 to RM10,000 fine + 200% of under-reported tax

Example: Claiming a false relief to reduce your tax.

🔴 5. Deliberately avoiding tax/helping someone else to avoid tax

Penalty: 🧑‍⚖️ RM1,000 to RM20,000 fine, OR jail up to 3 years, OR both + 300% of tax shortfall

Example: Creating fake expenses to reduce tax or advising clients to do so.

🔴 6. Helping/advising someone to submit an incorrect tax return

Penalty: 🧑‍⚖️ RM2,000 to RM20,000 fine, OR jail up to 3 years, OR both

Example: Telling someone to leave out income from side jobs from their return.

🔴 7. Leaving Malaysia without paying tax

Penalty: 🧑‍⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both

Example: Moving abroad without settling your tax.

🔴 8. Obstructing or stopping LHDN officers from doing their job

Penalty: 🧑‍⚖️ RM1,000 to RM10,000 fine, OR jail up to 1 year, OR both

Example: Refusing access to financial records during a tax audit.

🔴 9. Failing to provide information requested by LHDN

Penalty: 🧑‍⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both

Example: Ignoring letters asking for tax-related documents.

🔴 10. Not keeping records

Penalty: 🧑‍⚖️ RM300 to RM10,000 fine, OR jail up to 1 year, OR both

Example: Not keeping receipts, invoices, or accounts.

🔴 11. Not reporting a change of address within 3 months

Penalty: 🧑‍⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both

Example: Moving house or office, but not updating LHDN.

⚠️⚠️ #1967年所得税法令下的税务违法行为（刑事与民事责任）

🔴 1. 没有提交所得税申报表（Borang Nyata）

处罚：🧑‍⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施

举例：长期不报税，将被罚款或监禁。

🔴 2. 没有申报应纳税收入

处罚：🧑‍⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施

举例：赚了RM100,000却没有申报，属于违法。

🔴 3. 在报税表中没有如实申报收入

处罚：🧑‍⚖️ 罚款 RM1,000 至 RM10,000，加上应缴税款的200%

举例：实际收入 RM80,000，却只报 RM40,000，将被高额罚款。

🔴 4. 提供不实信息（关于自己或他人）

处罚：🧑‍⚖️ 罚款 RM1,000 至 RM10,000，加上应缴税款的200%

举例：虚报受养人以减税。

🔴 5. 故意逃税 / 协助他人逃税

处罚：🧑‍⚖️ 罚款 RM1,000 至 RM20,000，或监禁不超过3年，或两者兼施 + 300% 逃税额

举例：伪造开支发票来逃税，或协助他人逃税。

🔴 6. 协助或建议他人提交错误报税资料

处罚：🧑‍⚖️ 罚款 RM2,000 至 RM20,000，或监禁不超过3年，或两者兼施

举例：建议他人不申报副业收入。

🔴 7. 离境前未缴清税务

处罚：🧑‍⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施

举例：搬到国外前未还税款。

🔴 8. 阻碍 LHDN 官员执行任务

处罚：🧑‍⚖️ 罚款 RM1,000 至 RM10,000，或监禁不超过1年，或两者兼施

举例：审计时拒绝提供账本或资料。

🔴 9. 未回应 LHDN 提供信息的要求

处罚：🧑‍⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施

举例：不回应 LHDN 的信函或资料要求。

🔴 10. 未保留税务记录

处罚：🧑‍⚖️ 罚款 RM300 至 RM10,000，或监禁不超过1年，或两者兼施

举例：没有保留发票、账单等资料。

🔴 11. 搬家后3个月内未更新地址

处罚：🧑‍⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施

举例：搬家后未通知 LHDN。

Autocount Dealer Conference 2025

【E-Invoice 问答】EP67: 📄 e-Invoice + SST 一起来？！Construction行业要注意些什么呢？🏗️ ##建筑业 #电子发票 #eInvoice #服务税 #SST #十面埋伏老师 #马来西亚 #B2BExemption @top fans #看趋势看财税看CCS

Dear All,

We upload here the process of AutoCount SST Function. Currently it is a built-in function for AutoCount V2.

Happy SST.

Due to the LHDN had update the latest e-Invoice implement date, For who Already enable the AutoCount e-invoice function, you may disable the function or change the e-Invoice implement date.

For Version v2.2.19

*** To change the e-Invoice start date. Go to e-Invoice Setting, change the start date to 01/01/2026 or 01/07/2026 (Refer new e-Invoice implement date schedule)

*** To disable e-invoice function. Go to e-Invoice Setting, untick Enable e-Invoice

For v2.2.12

*** To change the e-Invoice start date. Go to Tools -> Option -> Country & Tax -> e-Invoice tab, change the start date to 01/01/2026 or 01/07/2026 (Refer new e-Invoice implement date schedule)

*** To disable e-invoice function. Go to Tools -> Option -> Country & Tax -> e-Invoice tab, untick Enable e-Invoice