Quiz 2

Which of the following is not true during the interim period?

• Issuance of e-invoice for each transaction

• Issuance of consolidated e-invoices

• Seller is not mandatory to issue e-invoices

• Company will not be fined under section 120

Who will be impacted by e-invoice implementation?

• Sales Department

• IT Department

• Human Resource Department

• All of the above

Jasni's son bought a new handphone for his father (Jasni). Jasni then decided to sell his handphone to a gadget shop for RM200 because he does not need the old handphone anymore.

Does Jasni need to issue e-invoice to the gadget shop?

• No need
• Yes Jasni need to issue e-invoice

• Jasni need to request receipt

• All of the above

Who can cancel the e-invoice?

• Seller
• Buyer

• Both seller and buyer

• None of the above

Salmi bought new sets of kitchenware from Bighouse Sdn Bhd. Bighouse gave Salmi an e-invoie for the transaction. Salmi notice the amount on the e-invoice was wrong. Can Salmi reject the e-invoice?

• No she cannot

• No because seller already issue and submit to LHDN

• Yes if within 72 hours

• Yes, Salmi can send WhatsApp message to reject.

Tinah is a bakery product supplier, her company annual income was below RM150,000 in 2022. However in 2023 her company annual income was RM250,000. Does Tinah mandatory to use e-invoice referring to the LHDN e-invoice timeline?

• Yes, because her annual income is more than RM150,000.

• No, because the determination to issue e-invoice is based on income for the year 2022

• No, because she is not sure about her company's timeline.

• Yes, because since doing business she pay tax every year

Syarikat Easycom was registered in 2025 with ROC. Which timeline does Syarikat Easycom mandatory to use e-invoice?

• 1 August 2024

• 1 January 2025

• 1 July 2025

• 1 January 2026

Hans Enterprise has annual income below RM150,000. Can Hans Enterprise use normal invoice when it sell its product to the customer?

• Yes, because that is Hans Enterprise normal practice

• Yes, because Hans Enterprise is exempted from issuing e-invoice

• No because any company doing business need to comply with e-invoice regulation

• No, because Hans has change its accounting software to the new one

Company A rent a factory from a landlord which doing a business on property rental. The landlord will start using e-invoice on 1 July 2025. Company A will start e-invoice on 1 Jan 2025. The landlord company can.....

• issue e-invoice to company A starting 1 Jan. 2025

• Issue normal invoice to Company A until 1 July 2025

• issue normal invoice to Company A until after interim period 31 Dis. 2025

• request e-invoice from Company A

Which of the following should be ready by a company to prepare for e-invoice implementation?

• The personnel who will do the e-invoice job

• The IT team in the company

• Review current processes and policy if needed

• All of the above