4/2024最新更新
[01] INTRODUCTION 介绍
The Inland Revenue Board of Malaysia (IRBM) has officially announced the phased implementation of the new Electronic Invoice (e-invoice) system, marking a pivotal shift in business transactions. Under Section 82 of the Income Tax Act 1967, e-invoicing will gradually roll out starting from August 1, 2024, with full enforcement slated for 2025.
This initiative aims to bolster efficiency in business transactions and compliance with tax regulations, impacting sole proprietors, private limited companies and a spectrum of businesses involved in goods and services trade.
Recognizing the significant shift, this e-invoice course offers a comprehensive checklist, delving into crucial aspects such as software capabilities, self-billing procedures, consolidated e-invoicing methods, disbursement and reimbursement protocols, management of employee benefits and expense claims, buyer request options, and the requisite IT infrastructure and more.
马来西亚国家税务局（IRBM）正式宣布了新的电子发票（e-invoice）系统的分阶段实施，标志着商业交易的重要转变。根据1967年所得税法第82条，电子发票将从2024年8月1日开始逐步实施，并计划在2025年全面执行。
这一举措旨在加强商业交易的效率，并符合税收法规，影响独资经营者、私人有限公司以及涉及商品和服务贸易的各种企业。
鉴于这一重大转变，这个电子发票课程提供了一份全面的清单，深入探讨了诸如软件功能、自助开票程序、合并电子发票方法、支付和报销协议、员工福利和费用报销管理、买方请求选项、必要的IT基础设施等关键方面。
[02] COURSE OBJECTIVES 目标
This training helps business owners, accountants, finance professionals, and bookkeepers regarding the intricacies of accounting in the e-invoicing era. By providing comprehensive guidance and practical insights, attendees will be equipped with the knowledge and skills necessary to effectively manage business and accounting processes amidst the transition to electronic invoicing, thereby minimizing disruptions and maximizing operational efficiency.
这项培训帮助企业主、会计师、财务专业人员和簿记员了解电子发票时代会计的复杂性。通过提供全面的指导和实用的见解，参与者将具备在过渡到电子发票时代有效管理业务和会计流程所需的知识和技能，从而最大程度地减少中断并实现运营效率的最大化。
[03] METHODOLOGY 教课方法
Lecture (theory and practical), interactive discussion, Q&As.
课堂授课 (理论与执行), 互动讨论, 问答环节.
[04] DATE, TIME, METHOD 日期/ 时间/ 地點
日期：8 May 2024 (Wed)
时间：8.30am - 4.30pm
地点：Jen Hotel by Shangri La, GeorgeTown
费用：[HRDF Claimable]
FEE:
- Special Offer (before 1 May 2024) – RM 860
- Normal Fee – RM 920
>> Fee includes Course Notes, Meals, Certificate of Completion and 8% Service Tax.
** OFFER **
- 10% Cashback for SST2u Learner Card+ (SLC+) members. T&Cs applied.
HRDCorp Claimable Course:
Trainer MyCoiD: 429594X
Course Scheme: HRDCorp Claimable Course
Course Type: Public
Course Code: 10001390883
[05] COURSE OUTLINE 课程大纲
Module 1 - Understanding E-Invoicing
• Definition and Concept of E-Invoicing
• Objectives and Benefits
• Entities Covered by E-Invoicing Regulations
• Optimal Timing for Implementation
第 1 单元 - 理解电子发票
• 电子发票的定义和概念
• 目标和好处
• 适用于电子发票法规的实体
• 实施的最佳时间
Module 2 - Planning for E-Invoicing Rollout
• Preparing Invoices, Credit Notes, and Debit Notes
• Fields of information needed
• Evaluating IT Infrastructure Requirements
• Operational Readiness Assessment
• Potential Negative Impacts on Business Operations
第 2 单元 - 电子发票推出的规划
• 准备发票、贷项通知和借项通知
• 需要的信息字段
• 评估IT基础设施要求
• 运营准备评估
• 对业务运营的潜在负面影响
Module 3 - Background and Benefits of E-Invoicing
• Enhancing Tax Revenue Contributions
• Facilitating Real-time Business Transaction Analysis
• Mitigating Tax Leakages
• Ensuring Compliance with Income Tax Act
• Validating Tax-Deductible Expenses
• Aligning with SST Collection Mechanisms
第 3 单元 - 电子发票的背景和好处
• 提高税收贡献
• 促进实时业务交易分析
• 缓解税收泄漏
• 确保遵守所得税法
• 验证可税扣除费用
• 与销售税（SST）征收机制保持一致
Module 4 - Transactions Affected by E-Invoicing Implementation
第 4 单元 - 电子发票实施影响的交易
Module 5 - Scenario Analysis and E-Invoice Types
• Implications for Imports and Exports
• Adjustment Processes
• Refund Applications
• Disbursement and Reimbursement Procedures
第 5 单元 - 情景分析和电子发票类型
• 对进口和出口的影响
• 调整流程
• 退款申请
• 支付和报销程序
Module 6 - Timeline and Threshold Considerations
• Sharing and Rejection
• Utilization of MyInvois Portal
第 6 单元 - 时间表和门槛考虑
• 共享和拒绝
• 使用MyInvois门户
Module 7 - Lifecycle of E-Invoicing
• Issuance of E-Invoice
• Validation and Notification
第 7 单元 - 电子发票的生命周期
• 发行电子发票
• 验证和通知
Module 8 - Implementation Strategies and Addressing Issues
• Application Scenarios
• Adjustment Periods for Suppliers
• Editing and Storage Protocols
• Handling Sequential Numbering
• Management of Consolidated E-Invoices
• Reporting and Compliance Procedures
• Handling Transactions with Agents/ Distributors
• Management of Overseas Income/ E-Invoicing for Foreign Transactions
第 8 单元 - 实施策略和解决问题
• 应用场景
• 供应商的调整期
• 编辑和存储协议
• 处理连续编号
• 管理合并电子发票
• 报告和合规程序
• 处理与代理商/经销商的交易
• 管理海外收入/用于外国交易的电子发票
Module 9 - Impact on Accounting Practices
• Changes Expected in Accounts Receivable (AR)
• Changes Expected in Accounts Payable (AP)
• Testing E-Invoicing Integration
第 9 单元 - 对会计实践的影响
• 预期在应收账款（AR）中的变化
• 预期在应付账款（AP）中的变化
• 测试电子发票集成
Module 10 - Exemptions and Special Cases
第 10 单元 - 豁免和特殊情况
Conclusion and Q&A Session
结论和问答环节
End of Training 培训结束
[06] TRAINER PROFILE 培训师简介
CHEONG MING FENG
HRDF Certified Trainer
Cheong graduated from University Science Malaysia with a Degree in Social Science (Major in Economics). He is a specialist trainer in accounting, finance, taxation and investment.
[07] ENQUIRY & REGISTRATION 查询及报名
Enquiry: yes@sst2u.com
Contact:
- General (03 - 8604 7270)
- Teo (011 - 3178 9203)
- Logesh (012 - 503 0346)
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