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WorksheetsQuiz 2
Total questions: 10
Worksheet time: 5mins
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?
Yes Jasni need to issue e-invoice
Jasni need to request receipt
All of the above
Who can cancel the e-invoice?
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
