{"id":131,"date":"2023-02-01T13:00:08","date_gmt":"2023-02-01T13:00:08","guid":{"rendered":"https:\/\/library.visualmodo.com\/wpbakery\/financial\/?page_id=131"},"modified":"2024-03-04T14:14:55","modified_gmt":"2024-03-04T06:14:55","slug":"publications","status":"publish","type":"page","link":"https:\/\/einvoicemalaysia.my\/zh\/publications\/","title":{"rendered":"\u51fa\u7248"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><section data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" class=\"vc_section vc_custom_1709051986319 vc_section-has-fill\"><div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-9\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div id=\"pcp_wrapper-1931\" class=\"sp-pcp-section sp-pcp-container pcp-wrapper-1931 pcp-even\"   data-pagination=infinite_scroll data-pagination_mobile=infinite_scroll data-sid=1931 data-lang=\"\">\n\t\t<div class=\"sp-pcp-row\">\n\t\t\t\t<div class=\" sp-pcp-col-xs-1 sp-pcp-col-sm-1 sp-pcp-col-md-1 sp-pcp-col-lg-2 sp-pcp-col-xl-2\">\n\t\t\t<div class=\"sp-pcp-post pcp-item-1079\" data-id=\"1079\">\n\t\t\t\t<div class=\"pcp-post-thumb-wrapper\">\n\t<div class=\"sp-pcp-post-thumb-area\">\n\t\t\t\t\t\t\t<a class=\"sp-pcp-thumb\" aria-label=\"feature_image\" href=\"https:\/\/einvoicemalaysia.my\/zh\/disbursement-and-reimbursement-in-e-invoicing-a-comprehensive-guide\/\" target=\"_self\" >\n\t\t\t<img data-sps_src=\"https:\/\/einvoicemalaysia.my\/wp-content\/uploads\/2024\/02\/fpdl.in_hand-holds-gold-key-generative-ai_180633-5857_medium.jpg\"  class=\"pcp-lazyload\" width=\"793\"  height=\"529\" alt=\"\">\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\n<h2 class=\"sp-pcp-title\">\n\n\t\t\t<a href=\"https:\/\/einvoicemalaysia.my\/zh\/disbursement-and-reimbursement-in-e-invoicing-a-comprehensive-guide\/\" target=\"_self\">Disbursement and Reimbursement in E-Invoicing: A Comprehensive Guide<\/a>\t\n<\/h2>\n\n\t<div class=\"sp-pcp-post-meta\"><ul><li>\t\t\t\t\t<i class=\"fa fa-calendar\"><\/i>\t\t\t\t\t20 2 \u6708 2024\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t\t<i class=\"fa fa-comments-o\"><\/i>\t\t\t\t\t\t\t<a href=\"\">2<\/a>\n\t\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-eye\"><\/i> <span>1816<\/span>\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<span class=\"pcpl-wrapper\"><a href=\"#\" class=\"pcpl-button pcpl-button-1079\" data-nonce=\"21ee8f0ac4\" data-post-id=\"1079\" data-iscomment=\"0\" title=\"Like\"><i class=\"fa fa-heart-o\"><\/i><span class=\"pcpl-count\">1<\/span><\/a><span id=\"pcpl-loader\"><\/span><\/span>\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-clock-o\"><\/i> <span>4 Min Read<\/span>\n\t\t\t\t\t<\/li><\/ul><\/div><div class=\"sp-pcp-post-content\">\n\t<p class=\"card-text\">Reimbursements refer to out-of-pocket expenses incurred by the payee during the course of rendering services or selling goods to the payer (i.e., Buyer). These expenses are subsequently reimbursed by the payer. Examples of such expenses include airfare, travel, accommodation, telephone charges, and photocopying costs. Disbursements, on the other hand, are out-of-pocket expenses incurred by the payer (i.e., buyer) and paid directly to a third party by the payee. These expenses are related to services rendered or the sale of goods by the payee to the payer. [...]<\/p><p class=\"m-0\"><a class=\"btn btn-outline-secondary btn-read-more\" href=\"https:\/\/einvoicemalaysia.my\/zh\/publications\/\">Read More<\/a><\/p><div class=\"sp-pcp-readmore\">\n\t\t\t<a class=\"pcp-readmore-link\" target=\"_self\" href=\"https:\/\/einvoicemalaysia.my\/zh\/disbursement-and-reimbursement-in-e-invoicing-a-comprehensive-guide\/\">\n\t\tRead More <\/a>\n<\/div>\n\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\" sp-pcp-col-xs-1 sp-pcp-col-sm-1 sp-pcp-col-md-1 sp-pcp-col-lg-2 sp-pcp-col-xl-2\">\n\t\t\t<div class=\"sp-pcp-post pcp-item-1072\" data-id=\"1072\">\n\t\t\t\t<div class=\"pcp-post-thumb-wrapper\">\n\t<div class=\"sp-pcp-post-thumb-area\">\n\t\t\t\t\t\t\t<a class=\"sp-pcp-thumb\" aria-label=\"feature_image\" href=\"https:\/\/einvoicemalaysia.my\/zh\/periodic-statements-or-bills\/\" target=\"_self\" >\n\t\t\t<img data-sps_src=\"https:\/\/einvoicemalaysia.my\/wp-content\/uploads\/2024\/02\/fpdl.in_business-performance-return-investment-analysis_101984-177_medium.jpg\"  class=\"pcp-lazyload\" width=\"793\"  height=\"529\" alt=\"\">\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\n<h2 class=\"sp-pcp-title\">\n\n\t\t\t<a href=\"https:\/\/einvoicemalaysia.my\/zh\/periodic-statements-or-bills\/\" target=\"_self\">Periodic statements or bills<\/a>\t\n<\/h2>\n\n\t<div class=\"sp-pcp-post-meta\"><ul><li>\t\t\t\t\t<i class=\"fa fa-calendar\"><\/i>\t\t\t\t\t20 2 \u6708 2024\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-eye\"><\/i> <span>642<\/span>\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<span class=\"pcpl-wrapper\"><a href=\"#\" class=\"pcpl-button pcpl-button-1072\" data-nonce=\"21ee8f0ac4\" data-post-id=\"1072\" data-iscomment=\"0\" title=\"Like\"><i class=\"fa fa-heart-o\"><\/i><span class=\"pcpl-count\">3<\/span><\/a><span id=\"pcpl-loader\"><\/span><\/span>\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-clock-o\"><\/i> <span>2 Min Read<\/span>\n\t\t\t\t\t<\/li><\/ul><\/div><div class=\"sp-pcp-post-content\">\n\t<p class=\"card-text\">According to the Inland Revenue Board of Malaysia (IRBM), certain businesses, industries, and sectors practice the issuance of statements or bills to record multiple transactions between Supplier and Buyer over a set period (e.g., monthly, bi-monthly, quarterly, bi-annually, annually), instead of issuing individual invoices for each transaction . This practice is called periodic statements or bills. [...]<\/p><p class=\"m-0\"><a class=\"btn btn-outline-secondary btn-read-more\" href=\"https:\/\/einvoicemalaysia.my\/zh\/publications\/\">Read More<\/a><\/p><div class=\"sp-pcp-readmore\">\n\t\t\t<a class=\"pcp-readmore-link\" target=\"_self\" href=\"https:\/\/einvoicemalaysia.my\/zh\/periodic-statements-or-bills\/\">\n\t\tRead More <\/a>\n<\/div>\n\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\" sp-pcp-col-xs-1 sp-pcp-col-sm-1 sp-pcp-col-md-1 sp-pcp-col-lg-2 sp-pcp-col-xl-2\">\n\t\t\t<div class=\"sp-pcp-post pcp-item-1061\" data-id=\"1061\">\n\t\t\t\t<div class=\"pcp-post-thumb-wrapper\">\n\t<div class=\"sp-pcp-post-thumb-area\">\n\t\t\t\t\t\t\t<a class=\"sp-pcp-thumb\" aria-label=\"feature_image\" href=\"https:\/\/einvoicemalaysia.my\/zh\/self-billing-e-invoice\/\" target=\"_self\" >\n\t\t\t<img data-sps_src=\"https:\/\/einvoicemalaysia.my\/wp-content\/uploads\/2024\/02\/fpdl.in_person-using-phone-with-time-7-30-screen_853645-1620_medium.jpg\"  class=\"pcp-lazyload\" width=\"793\"  height=\"444\" alt=\"\">\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\n<h2 class=\"sp-pcp-title\">\n\n\t\t\t<a href=\"https:\/\/einvoicemalaysia.my\/zh\/self-billing-e-invoice\/\" target=\"_self\">Self-billing E-Invoice<\/a>\t\n<\/h2>\n\n\t<div class=\"sp-pcp-post-meta\"><ul><li>\t\t\t\t\t<i class=\"fa fa-calendar\"><\/i>\t\t\t\t\t20 2 \u6708 2024\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t\t<i class=\"fa fa-comments-o\"><\/i>\t\t\t\t\t\t\t<a href=\"\">2<\/a>\n\t\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-eye\"><\/i> <span>2153<\/span>\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<span class=\"pcpl-wrapper\"><a href=\"#\" class=\"pcpl-button pcpl-button-1061\" data-nonce=\"21ee8f0ac4\" data-post-id=\"1061\" data-iscomment=\"0\" title=\"Like\"><i class=\"fa fa-heart-o\"><\/i><span class=\"pcpl-count\">1<\/span><\/a><span id=\"pcpl-loader\"><\/span><\/span>\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-clock-o\"><\/i> <span>2 Min Read<\/span>\n\t\t\t\t\t<\/li><\/ul><\/div><div class=\"sp-pcp-post-content\">\n\t<p class=\"card-text\">Overall of Self-billing E-invoice. When a sale or transaction is concluded, the Supplier issues an e-Invoice to recognize their income and as a record of the Buyer's spending (proof of expense). However, there are certain circumstances where another party, other than the Supplier, is allowed to issue a self-billed e-Invoice on behalf of the Supplier. This is known as a self-billing e-Invoice. [...]<\/p><p class=\"m-0\"><a class=\"btn btn-outline-secondary btn-read-more\" href=\"https:\/\/einvoicemalaysia.my\/zh\/publications\/\">Read More<\/a><\/p><div class=\"sp-pcp-readmore\">\n\t\t\t<a class=\"pcp-readmore-link\" target=\"_self\" href=\"https:\/\/einvoicemalaysia.my\/zh\/self-billing-e-invoice\/\">\n\t\tRead More <\/a>\n<\/div>\n\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\" sp-pcp-col-xs-1 sp-pcp-col-sm-1 sp-pcp-col-md-1 sp-pcp-col-lg-2 sp-pcp-col-xl-2\">\n\t\t\t<div class=\"sp-pcp-post pcp-item-1052\" data-id=\"1052\">\n\t\t\t\t<div class=\"pcp-post-thumb-wrapper\">\n\t<div class=\"sp-pcp-post-thumb-area\">\n\t\t\t\t\t\t\t<a class=\"sp-pcp-thumb\" aria-label=\"feature_image\" href=\"https:\/\/einvoicemalaysia.my\/zh\/e-invoicing-for-employment-perquisites-and-benefits\/\" target=\"_self\" >\n\t\t\t<img data-sps_src=\"https:\/\/einvoicemalaysia.my\/wp-content\/uploads\/2024\/02\/fpdl.in_financial-growth-graph-hand-business-people-are-documenting-office-finance-financial-ideas-loan-investments_104677-78_medium.jpg\"  class=\"pcp-lazyload\" width=\"793\"  height=\"496\" alt=\"\">\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\n<h2 class=\"sp-pcp-title\">\n\n\t\t\t<a href=\"https:\/\/einvoicemalaysia.my\/zh\/e-invoicing-for-employment-perquisites-and-benefits\/\" target=\"_self\">E-invoicing for Employment Perquisites and Benefits<\/a>\t\n<\/h2>\n\n\t<div class=\"sp-pcp-post-meta\"><ul><li>\t\t\t\t\t<i class=\"fa fa-calendar\"><\/i>\t\t\t\t\t20 2 \u6708 2024\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-eye\"><\/i> <span>806<\/span>\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<span class=\"pcpl-wrapper\"><a href=\"#\" class=\"pcpl-button pcpl-button-1052\" data-nonce=\"21ee8f0ac4\" data-post-id=\"1052\" data-iscomment=\"0\" title=\"Like\"><i class=\"fa fa-heart-o\"><\/i><span class=\"pcpl-count\">Like<\/span><\/a><span id=\"pcpl-loader\"><\/span><\/span>\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-clock-o\"><\/i> <span>2 Min Read<\/span>\n\t\t\t\t\t<\/li><\/ul><\/div><div class=\"sp-pcp-post-content\">\n\t<p class=\"card-text\">Employment Perquisites and Benefits. Individuals who are under a contract of service (i.e., employment) may have employee benefits provided by their employer. Employee benefits may include benefits in cash or in kind that an employee receives from an employer or third party as a result of being employed or performing work, such as: [...]<\/p><p class=\"m-0\"><a class=\"btn btn-outline-secondary btn-read-more\" href=\"https:\/\/einvoicemalaysia.my\/zh\/publications\/\">Read More<\/a><\/p><div class=\"sp-pcp-readmore\">\n\t\t\t<a class=\"pcp-readmore-link\" target=\"_self\" href=\"https:\/\/einvoicemalaysia.my\/zh\/e-invoicing-for-employment-perquisites-and-benefits\/\">\n\t\tRead More <\/a>\n<\/div>\n\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\" sp-pcp-col-xs-1 sp-pcp-col-sm-1 sp-pcp-col-md-1 sp-pcp-col-lg-2 sp-pcp-col-xl-2\">\n\t\t\t<div class=\"sp-pcp-post pcp-item-1043\" data-id=\"1043\">\n\t\t\t\t<div class=\"pcp-post-thumb-wrapper\">\n\t<div class=\"sp-pcp-post-thumb-area\">\n\t\t\t\t\t\t\t<a class=\"sp-pcp-thumb\" aria-label=\"feature_image\" href=\"https:\/\/einvoicemalaysia.my\/zh\/certain-expenses-incurred-by-employees-on-behalf-of-their-employer\/\" target=\"_self\" >\n\t\t\t<img data-sps_src=\"https:\/\/einvoicemalaysia.my\/wp-content\/uploads\/2024\/02\/fpdl.in_businessman-holding-pen-s-successful-corporate-agreement-generated-by-ai_24640-81561_medium.jpg\"  class=\"pcp-lazyload\" width=\"793\"  height=\"453\" alt=\"\">\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\n<h2 class=\"sp-pcp-title\">\n\n\t\t\t<a href=\"https:\/\/einvoicemalaysia.my\/zh\/certain-expenses-incurred-by-employees-on-behalf-of-their-employer\/\" target=\"_self\">Certain expenses incurred by employees on behalf of their employer<\/a>\t\n<\/h2>\n\n\t<div class=\"sp-pcp-post-meta\"><ul><li>\t\t\t\t\t<i class=\"fa fa-calendar\"><\/i>\t\t\t\t\t20 2 \u6708 2024\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t\t<i class=\"fa fa-comments-o\"><\/i>\t\t\t\t\t\t\t<a href=\"\">2<\/a>\n\t\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-eye\"><\/i> <span>1207<\/span>\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<span class=\"pcpl-wrapper\"><a href=\"#\" class=\"pcpl-button pcpl-button-1043\" data-nonce=\"21ee8f0ac4\" data-post-id=\"1043\" data-iscomment=\"0\" title=\"Like\"><i class=\"fa fa-heart-o\"><\/i><span class=\"pcpl-count\">Like<\/span><\/a><span id=\"pcpl-loader\"><\/span><\/span>\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-clock-o\"><\/i> <span>1 Min Read<\/span>\n\t\t\t\t\t<\/li><\/ul><\/div><div class=\"sp-pcp-post-content\">\n\t<p class=\"card-text\">Simplifying Employee Expenses: IRBM\u2019s Concession. Employees often incur expenses on behalf of their employers, ranging from accommodation to telecommunication costs. Traditionally, employees submit expense claims with supporting documents to validate these expenses. However, with the introduction of e-Invoice, a new process has emerged. Under the e-Invoice system, employees are now required to request e-Invoices in their employer\u2019s name as proof of expenses. [...]<\/p><p class=\"m-0\"><a class=\"btn btn-outline-secondary btn-read-more\" href=\"https:\/\/einvoicemalaysia.my\/zh\/publications\/\">Read More<\/a><\/p><div class=\"sp-pcp-readmore\">\n\t\t\t<a class=\"pcp-readmore-link\" target=\"_self\" href=\"https:\/\/einvoicemalaysia.my\/zh\/certain-expenses-incurred-by-employees-on-behalf-of-their-employer\/\">\n\t\tRead More <\/a>\n<\/div>\n\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\" sp-pcp-col-xs-1 sp-pcp-col-sm-1 sp-pcp-col-md-1 sp-pcp-col-lg-2 sp-pcp-col-xl-2\">\n\t\t\t<div class=\"sp-pcp-post pcp-item-1030\" data-id=\"1030\">\n\t\t\t\t<div class=\"pcp-post-thumb-wrapper\">\n\t<div class=\"sp-pcp-post-thumb-area\">\n\t\t\t\t\t\t\t<a class=\"sp-pcp-thumb\" aria-label=\"feature_image\" href=\"https:\/\/einvoicemalaysia.my\/zh\/transactions-that-involve-monetary-payments-to-agents-dealers-or-distributors\/\" target=\"_self\" >\n\t\t\t<img data-sps_src=\"https:\/\/einvoicemalaysia.my\/wp-content\/uploads\/2024\/02\/fpdl.in_man-receives-package-from-woman39s-courier-door_1003100-210_medium.jpg\"  class=\"pcp-lazyload\" width=\"793\"  height=\"529\" alt=\"\">\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\n<h2 class=\"sp-pcp-title\">\n\n\t\t\t<a href=\"https:\/\/einvoicemalaysia.my\/zh\/transactions-that-involve-monetary-payments-to-agents-dealers-or-distributors\/\" target=\"_self\">Transactions that involve monetary payments to agents, dealers, or distributors<\/a>\t\n<\/h2>\n\n\t<div class=\"sp-pcp-post-meta\"><ul><li>\t\t\t\t\t<i class=\"fa fa-calendar\"><\/i>\t\t\t\t\t20 2 \u6708 2024\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t\t<i class=\"fa fa-comments-o\"><\/i>\t\t\t\t\t\t\t<a href=\"\">2<\/a>\n\t\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-eye\"><\/i> <span>1252<\/span>\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<span class=\"pcpl-wrapper\"><a href=\"#\" class=\"pcpl-button pcpl-button-1030\" data-nonce=\"21ee8f0ac4\" data-post-id=\"1030\" data-iscomment=\"0\" title=\"Like\"><i class=\"fa fa-heart-o\"><\/i><span class=\"pcpl-count\">2<\/span><\/a><span id=\"pcpl-loader\"><\/span><\/span>\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-clock-o\"><\/i> <span>2 Min Read<\/span>\n\t\t\t\t\t<\/li><\/ul><\/div><div class=\"sp-pcp-post-content\">\n\t<p class=\"card-text\">General Overview. Agents, dealers, and distributors are vital intermediaries in business supply chains. They connect manufacturers or service providers with consumers, earning a commission on each sale or service provided. When a Purchaser acquires goods or services from the Seller through an Agent\/Dealer\/Distributor, the Seller must issue an e-Invoice to the Purchaser to record the transaction. [...]<\/p><p class=\"m-0\"><a class=\"btn btn-outline-secondary btn-read-more\" href=\"https:\/\/einvoicemalaysia.my\/zh\/publications\/\">Read More<\/a><\/p><div class=\"sp-pcp-readmore\">\n\t\t\t<a class=\"pcp-readmore-link\" target=\"_self\" href=\"https:\/\/einvoicemalaysia.my\/zh\/transactions-that-involve-monetary-payments-to-agents-dealers-or-distributors\/\">\n\t\tRead More <\/a>\n<\/div>\n\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\" sp-pcp-col-xs-1 sp-pcp-col-sm-1 sp-pcp-col-md-1 sp-pcp-col-lg-2 sp-pcp-col-xl-2\">\n\t\t\t<div class=\"sp-pcp-post pcp-item-1020\" data-id=\"1020\">\n\t\t\t\t<div class=\"pcp-post-thumb-wrapper\">\n\t<div class=\"sp-pcp-post-thumb-area\">\n\t\t\t\t\t\t\t<a class=\"sp-pcp-thumb\" aria-label=\"feature_image\" href=\"https:\/\/einvoicemalaysia.my\/zh\/profit-distribution-understanding-the-process-and-requirements\/\" target=\"_self\" >\n\t\t\t<img data-sps_src=\"https:\/\/einvoicemalaysia.my\/wp-content\/uploads\/2024\/02\/fpdl.in_boxes-with-indian-rupee-symbol-down-arrow-decrease-stocks-products_887552-9676_medium.jpg\"  class=\"pcp-lazyload\" width=\"793\"  height=\"444\" alt=\"\">\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\n<h2 class=\"sp-pcp-title\">\n\n\t\t\t<a href=\"https:\/\/einvoicemalaysia.my\/zh\/profit-distribution-understanding-the-process-and-requirements\/\" target=\"_self\">Profit Distribution: Understanding the Process and Requirements<\/a>\t\n<\/h2>\n\n\t<div class=\"sp-pcp-post-meta\"><ul><li>\t\t\t\t\t<i class=\"fa fa-calendar\"><\/i>\t\t\t\t\t20 2 \u6708 2024\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-eye\"><\/i> <span>728<\/span>\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<span class=\"pcpl-wrapper\"><a href=\"#\" class=\"pcpl-button pcpl-button-1020\" data-nonce=\"21ee8f0ac4\" data-post-id=\"1020\" data-iscomment=\"0\" title=\"Like\"><i class=\"fa fa-heart-o\"><\/i><span class=\"pcpl-count\">Like<\/span><\/a><span id=\"pcpl-loader\"><\/span><\/span>\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-clock-o\"><\/i> <span>2 Min Read<\/span>\n\t\t\t\t\t<\/li><\/ul><\/div><div class=\"sp-pcp-post-content\">\n\t<p class=\"card-text\">Profit distribution is a crucial part of an organization\u2019s financial operations. It involves allocating earnings to stakeholders such as shareholders, partners, and employees. Traditionally, companies issue dividend vouchers or warrants to distribute profits to shareholders. Other entities, like trusts and unit trusts, follow similar practices. However, with the implementation of e-Invoice in Malaysia, certain companies and taxpayers are now exempt from issuing self-billed e-Invoices for dividend distribution. This exemption will be periodically reviewed. [...]<\/p><p class=\"m-0\"><a class=\"btn btn-outline-secondary btn-read-more\" href=\"https:\/\/einvoicemalaysia.my\/zh\/publications\/\">Read More<\/a><\/p><div class=\"sp-pcp-readmore\">\n\t\t\t<a class=\"pcp-readmore-link\" target=\"_self\" href=\"https:\/\/einvoicemalaysia.my\/zh\/profit-distribution-understanding-the-process-and-requirements\/\">\n\t\tRead More <\/a>\n<\/div>\n\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\" sp-pcp-col-xs-1 sp-pcp-col-sm-1 sp-pcp-col-md-1 sp-pcp-col-lg-2 sp-pcp-col-xl-2\">\n\t\t\t<div class=\"sp-pcp-post pcp-item-1009\" data-id=\"1009\">\n\t\t\t\t<div class=\"pcp-post-thumb-wrapper\">\n\t<div class=\"sp-pcp-post-thumb-area\">\n\t\t\t\t\t\t\t<a class=\"sp-pcp-thumb\" aria-label=\"feature_image\" href=\"https:\/\/einvoicemalaysia.my\/zh\/data-security-and-privacy-monitoring-by-irbm\/\" target=\"_self\" >\n\t\t\t<img data-sps_src=\"https:\/\/einvoicemalaysia.my\/wp-content\/uploads\/2024\/02\/businessman-fingerprint.jpg\"  class=\"pcp-lazyload\" width=\"793\"  height=\"529\" alt=\"\">\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\n<h2 class=\"sp-pcp-title\">\n\n\t\t\t<a href=\"https:\/\/einvoicemalaysia.my\/zh\/data-security-and-privacy-monitoring-by-irbm\/\" target=\"_self\">Data Security and Privacy Monitoring by IRBM<\/a>\t\n<\/h2>\n\n\t<div class=\"sp-pcp-post-meta\"><ul><li>\t\t\t\t\t<i class=\"fa fa-calendar\"><\/i>\t\t\t\t\t20 2 \u6708 2024\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-eye\"><\/i> <span>550<\/span>\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<span class=\"pcpl-wrapper\"><a href=\"#\" class=\"pcpl-button pcpl-button-1009\" data-nonce=\"21ee8f0ac4\" data-post-id=\"1009\" data-iscomment=\"0\" title=\"Like\"><i class=\"fa fa-heart-o\"><\/i><span class=\"pcpl-count\">Like<\/span><\/a><span id=\"pcpl-loader\"><\/span><\/span>\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-clock-o\"><\/i> <span>2 Min Read<\/span>\n\t\t\t\t\t<\/li><\/ul><\/div><div class=\"sp-pcp-post-content\">\n\t<p class=\"card-text\">A set of measures and practices to protect the confidentiality, integrity, and availability of MyInvois System\u2019s data and transactions. Taxpayers will be authenticated using a unique identity, enabling them to perform authorized actions such as submitting, receiving, and requesting. MyInvois API utilizes OAuth for both user authorization and API authentication. This authentication and authorization process ensures that only authorized individuals have access to the system and can perform relevant actions within it. [...]<\/p><p class=\"m-0\"><a class=\"btn btn-outline-secondary btn-read-more\" href=\"https:\/\/einvoicemalaysia.my\/zh\/publications\/\">Read More<\/a><\/p><div class=\"sp-pcp-readmore\">\n\t\t\t<a class=\"pcp-readmore-link\" target=\"_self\" href=\"https:\/\/einvoicemalaysia.my\/zh\/data-security-and-privacy-monitoring-by-irbm\/\">\n\t\tRead More <\/a>\n<\/div>\n\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\" sp-pcp-col-xs-1 sp-pcp-col-sm-1 sp-pcp-col-md-1 sp-pcp-col-lg-2 sp-pcp-col-xl-2\">\n\t\t\t<div class=\"sp-pcp-post pcp-item-1004\" data-id=\"1004\">\n\t\t\t\t<div class=\"pcp-post-thumb-wrapper\">\n\t<div class=\"sp-pcp-post-thumb-area\">\n\t\t\t\t\t\t\t<a class=\"sp-pcp-thumb\" aria-label=\"feature_image\" href=\"https:\/\/einvoicemalaysia.my\/zh\/debit-note-and-credit-note-in-the-e-invoice-era\/\" target=\"_self\" >\n\t\t\t<img data-sps_src=\"https:\/\/einvoicemalaysia.my\/wp-content\/uploads\/2024\/02\/question-mark-wooden-cube.jpg\"  class=\"pcp-lazyload\" width=\"793\"  height=\"529\" alt=\"\">\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\n<h2 class=\"sp-pcp-title\">\n\n\t\t\t<a href=\"https:\/\/einvoicemalaysia.my\/zh\/debit-note-and-credit-note-in-the-e-invoice-era\/\" target=\"_self\">Debit Note and Credit Note in the E-Invoice Era<\/a>\t\n<\/h2>\n\n\t<div class=\"sp-pcp-post-meta\"><ul><li>\t\t\t\t\t<i class=\"fa fa-calendar\"><\/i>\t\t\t\t\t20 2 \u6708 2024\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t\t<i class=\"fa fa-comments-o\"><\/i>\t\t\t\t\t\t\t<a href=\"\">2<\/a>\n\t\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-eye\"><\/i> <span>1403<\/span>\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<span class=\"pcpl-wrapper\"><a href=\"#\" class=\"pcpl-button pcpl-button-1004\" data-nonce=\"21ee8f0ac4\" data-post-id=\"1004\" data-iscomment=\"0\" title=\"Like\"><i class=\"fa fa-heart-o\"><\/i><span class=\"pcpl-count\">Like<\/span><\/a><span id=\"pcpl-loader\"><\/span><\/span>\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-clock-o\"><\/i> <span>3 Min Read<\/span>\n\t\t\t\t\t<\/li><\/ul><\/div><div class=\"sp-pcp-post-content\">\n\t<p class=\"card-text\">In the world of business and finance, Debit Notes (DN) and Credit Notes (CN) play a crucial role. But what exactly are they? And how do they function in the era of electronic invoicing? Let\u2019s delve into these questions.\n\nUnderstanding Debit Notes\nA Debit Note is a document issued by a buyer to a seller, indicating the amount the buyer owes to the seller. It is used when the buyer needs to return goods received or when the seller undercharges the buyer. [...]<\/p><p class=\"m-0\"><a class=\"btn btn-outline-secondary btn-read-more\" href=\"https:\/\/einvoicemalaysia.my\/zh\/publications\/\">Read More<\/a><\/p><div class=\"sp-pcp-readmore\">\n\t\t\t<a class=\"pcp-readmore-link\" target=\"_self\" href=\"https:\/\/einvoicemalaysia.my\/zh\/debit-note-and-credit-note-in-the-e-invoice-era\/\">\n\t\tRead More <\/a>\n<\/div>\n\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\" sp-pcp-col-xs-1 sp-pcp-col-sm-1 sp-pcp-col-md-1 sp-pcp-col-lg-2 sp-pcp-col-xl-2\">\n\t\t\t<div class=\"sp-pcp-post pcp-item-996\" data-id=\"996\">\n\t\t\t\t<div class=\"pcp-post-thumb-wrapper\">\n\t<div class=\"sp-pcp-post-thumb-area\">\n\t\t\t\t\t\t\t<a class=\"sp-pcp-thumb\" aria-label=\"feature_image\" href=\"https:\/\/einvoicemalaysia.my\/zh\/understanding-reimbursements-and-disbursements-in-e-invoicing\/\" target=\"_self\" >\n\t\t\t<img data-sps_src=\"https:\/\/einvoicemalaysia.my\/wp-content\/uploads\/2024\/02\/image-5.jpeg\"  class=\"pcp-lazyload\" width=\"2000\"  height=\"1333\" alt=\"\">\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\n<h2 class=\"sp-pcp-title\">\n\n\t\t\t<a href=\"https:\/\/einvoicemalaysia.my\/zh\/understanding-reimbursements-and-disbursements-in-e-invoicing\/\" target=\"_self\">Understanding Reimbursements and Disbursements in E-Invoicing<\/a>\t\n<\/h2>\n\n\t<div class=\"sp-pcp-post-meta\"><ul><li>\t\t\t\t\t<i class=\"fa fa-calendar\"><\/i>\t\t\t\t\t20 2 \u6708 2024\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-eye\"><\/i> <span>909<\/span>\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<span class=\"pcpl-wrapper\"><a href=\"#\" class=\"pcpl-button pcpl-button-996\" data-nonce=\"21ee8f0ac4\" data-post-id=\"996\" data-iscomment=\"0\" title=\"Like\"><i class=\"fa fa-heart-o\"><\/i><span class=\"pcpl-count\">Like<\/span><\/a><span id=\"pcpl-loader\"><\/span><\/span>\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-clock-o\"><\/i> <span>4 Min Read<\/span>\n\t\t\t\t\t<\/li><\/ul><\/div><div class=\"sp-pcp-post-content\">\n\t<p class=\"card-text\">In the world of e-invoicing, two terms often come up: reimbursements and disbursements. These terms refer to out-of-pocket expenses incurred during the course of rendering services or selling goods. Reimbursements refer to expenses incurred by the payee (i.e., the supplier) in the course of rendering services or selling goods to the payer (i.e., the buyer). These expenses, which are subsequently reimbursed by the payer, can include costs such as airfare, travel, accommodation, telephone, and photocopying charges. On the other hand, disbursements are expenses incurred by the payer and paid to a third party by the payee in connection with services rendered or goods sold. In other words, the payee pays these expenses on behalf of the payer. Currently, suppliers often include both reimbursements and disbursements in their invoices to buyers. [...]<\/p><p class=\"m-0\"><a class=\"btn btn-outline-secondary btn-read-more\" href=\"https:\/\/einvoicemalaysia.my\/zh\/publications\/\">Read More<\/a><\/p><div class=\"sp-pcp-readmore\">\n\t\t\t<a class=\"pcp-readmore-link\" target=\"_self\" href=\"https:\/\/einvoicemalaysia.my\/zh\/understanding-reimbursements-and-disbursements-in-e-invoicing\/\">\n\t\tRead More <\/a>\n<\/div>\n\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\" sp-pcp-col-xs-1 sp-pcp-col-sm-1 sp-pcp-col-md-1 sp-pcp-col-lg-2 sp-pcp-col-xl-2\">\n\t\t\t<div class=\"sp-pcp-post pcp-item-991\" data-id=\"991\">\n\t\t\t\t<div class=\"pcp-post-thumb-wrapper\">\n\t<div class=\"sp-pcp-post-thumb-area\">\n\t\t\t\t\t\t\t<a class=\"sp-pcp-thumb\" aria-label=\"feature_image\" href=\"https:\/\/einvoicemalaysia.my\/zh\/understanding-the-issuance-of-consolidated-e-invoices\/\" target=\"_self\" >\n\t\t\t<img data-sps_src=\"https:\/\/einvoicemalaysia.my\/wp-content\/uploads\/2024\/02\/image-3.jpeg\"  class=\"pcp-lazyload\" width=\"2000\"  height=\"1334\" alt=\"\">\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\n<h2 class=\"sp-pcp-title\">\n\n\t\t\t<a href=\"https:\/\/einvoicemalaysia.my\/zh\/understanding-the-issuance-of-consolidated-e-invoices\/\" target=\"_self\">Understanding the Issuance of Consolidated e-Invoices<\/a>\t\n<\/h2>\n\n\t<div class=\"sp-pcp-post-meta\"><ul><li>\t\t\t\t\t<i class=\"fa fa-calendar\"><\/i>\t\t\t\t\t20 2 \u6708 2024\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-eye\"><\/i> <span>827<\/span>\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<span class=\"pcpl-wrapper\"><a href=\"#\" class=\"pcpl-button pcpl-button-991\" data-nonce=\"21ee8f0ac4\" data-post-id=\"991\" data-iscomment=\"0\" title=\"Like\"><i class=\"fa fa-heart-o\"><\/i><span class=\"pcpl-count\">Like<\/span><\/a><span id=\"pcpl-loader\"><\/span><\/span>\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-clock-o\"><\/i> <span>4 Min Read<\/span>\n\t\t\t\t\t<\/li><\/ul><\/div><div class=\"sp-pcp-post-content\">\n\t<p class=\"card-text\">In the world of digital transactions, e-Invoices have become a crucial part of business operations. However, there are instances where a buyer may not require an e-Invoice. In such cases, the supplier can issue a normal statement or bill to the buyer, similar to the current business practice. The supplier is allowed to aggregate these statements or bills to create and submit a consolidated e-Invoice for validation by the Inland Revenue Board of Malaysia (IRBM) in accordance with the current issuance period for statements or bills for the respective businesses. Upon aggregation of statements or bills, the supplier is required to create and submit a consolidated e-Invoice to IRBM for validation, within seven calendar days after the end of the billing period. [...]<\/p><p class=\"m-0\"><a class=\"btn btn-outline-secondary btn-read-more\" href=\"https:\/\/einvoicemalaysia.my\/zh\/publications\/\">Read More<\/a><\/p><div class=\"sp-pcp-readmore\">\n\t\t\t<a class=\"pcp-readmore-link\" target=\"_self\" href=\"https:\/\/einvoicemalaysia.my\/zh\/understanding-the-issuance-of-consolidated-e-invoices\/\">\n\t\tRead More <\/a>\n<\/div>\n\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\" sp-pcp-col-xs-1 sp-pcp-col-sm-1 sp-pcp-col-md-1 sp-pcp-col-lg-2 sp-pcp-col-xl-2\">\n\t\t\t<div class=\"sp-pcp-post pcp-item-982\" data-id=\"982\">\n\t\t\t\t<div class=\"pcp-post-thumb-wrapper\">\n\t<div class=\"sp-pcp-post-thumb-area\">\n\t\t\t\t\t\t\t<a class=\"sp-pcp-thumb\" aria-label=\"feature_image\" href=\"https:\/\/einvoicemalaysia.my\/zh\/where-the-buyer-does-not-require-an-e-invoice\/\" target=\"_self\" >\n\t\t\t<img data-sps_src=\"https:\/\/einvoicemalaysia.my\/wp-content\/uploads\/2024\/02\/happy-couple.jpg\"  class=\"pcp-lazyload\" width=\"793\"  height=\"529\" alt=\"\">\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\n<h2 class=\"sp-pcp-title\">\n\n\t\t\t<a href=\"https:\/\/einvoicemalaysia.my\/zh\/where-the-buyer-does-not-require-an-e-invoice\/\" target=\"_self\">Where the Buyer does not require an e-Invoice<\/a>\t\n<\/h2>\n\n\t<div class=\"sp-pcp-post-meta\"><ul><li>\t\t\t\t\t<i class=\"fa fa-calendar\"><\/i>\t\t\t\t\t20 2 \u6708 2024\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t\t<i class=\"fa fa-comments-o\"><\/i>\t\t\t\t\t\t\t<a href=\"\">2<\/a>\n\t\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-eye\"><\/i> <span>1295<\/span>\n\t\t\t\t\t<\/li> <li>\t\t\t\t\t<span class=\"pcpl-wrapper\"><a href=\"#\" class=\"pcpl-button pcpl-button-982\" data-nonce=\"21ee8f0ac4\" data-post-id=\"982\" data-iscomment=\"0\" title=\"Like\"><i class=\"fa fa-heart-o\"><\/i><span class=\"pcpl-count\">Like<\/span><\/a><span id=\"pcpl-loader\"><\/span><\/span>\t\t\t\t\t<\/li> <li>\t\t\t\t\t<i class=\"fa fa-clock-o\"><\/i> <span>3 Min Read<\/span>\n\t\t\t\t\t<\/li><\/ul><\/div><div class=\"sp-pcp-post-content\">\n\t<p class=\"card-text\">The IRBM has exempted certain categories of taxpayers from the e-Invoicing process . These include:\n1. Any Insurance Company\n2. Banking Company including a Financial Institution, including a Non-Banking Financial Company (NBFC)\n3. Goods Transport Agency (GTA) transporting goods by road in a goods carriage services\n4. A registered person who supplies passenger transportation services\n5. A registered person who supplies services by way of admission to the exhibition of cinematographic films in multiplex services\n6. A Special Economic Zone unit\n7. A department of government and local authority [...]<\/p><p class=\"m-0\"><a class=\"btn btn-outline-secondary btn-read-more\" href=\"https:\/\/einvoicemalaysia.my\/zh\/publications\/\">Read More<\/a><\/p><div class=\"sp-pcp-readmore\">\n\t\t\t<a class=\"pcp-readmore-link\" target=\"_self\" href=\"https:\/\/einvoicemalaysia.my\/zh\/where-the-buyer-does-not-require-an-e-invoice\/\">\n\t\tRead More <\/a>\n<\/div>\n\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<span class=\"sp-pcp-pagination-data\" style=\"display:none;\" data-loadmoretext=\"Load More\" data-endingtext=\"No more posts available\"><\/span>\n\n\t\t<nav class=\"pcp-post-pagination pcp-on-desktop infinite_scroll\">\n\t\t<a href=\"#\" class=\"page-numbers active\" data-page=\"1\">1<\/a><a href=\"#\" class=\"page-numbers \" data-page=\"2\">2<\/a>\t\t<\/nav>\n\t\t\t\t\t<nav class=\"pcp-post-pagination pcp-on-mobile infinite_scroll\">\n\t\t\t\t<a href=\"#\" class=\"page-numbers active\" data-page=\"1\">1<\/a><a href=\"#\" class=\"page-numbers \" data-page=\"2\">2<\/a>\t\t\t<\/nav>\n\t\t\t\t<\/div>\n\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div  class=\"wpb_widgetised_column wpb_content_element\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t\t<aside id=\"block-2\" class=\"widget widget_block widget_search\"><form role=\"search\" method=\"get\" action=\"https:\/\/einvoicemalaysia.my\/zh\/\" class=\"wp-block-search__button-outside wp-block-search__text-button wp-block-search\"    ><label class=\"wp-block-search__label\" for=\"wp-block-search__input-1\" >\u641c\u7d22<\/label><div class=\"wp-block-search__inside-wrapper \" ><input class=\"wp-block-search__input\" id=\"wp-block-search__input-1\" placeholder=\"\" value=\"\" type=\"search\" name=\"s\" required \/><button aria-label=\"\u641c\u7d22\" class=\"wp-block-search__button wp-element-button\" type=\"submit\" >\u641c\u7d22<\/button><\/div><\/form><\/aside><aside id=\"block-3\" class=\"widget widget_block\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Recent Posts<\/h2>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/einvoicemalaysia.my\/zh\/disbursement-and-reimbursement-in-e-invoicing-a-comprehensive-guide\/\">Disbursement and Reimbursement in E-Invoicing: A Comprehensive Guide<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/einvoicemalaysia.my\/zh\/periodic-statements-or-bills\/\">Periodic statements or bills<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/einvoicemalaysia.my\/zh\/self-billing-e-invoice\/\">Self-billing E-Invoice<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" 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