Avoid Penalties: Spot the Compliance Mistakes!

Question 1

What happens if a taxpayer ignores tax exemption details in an e-Invoice?

No penalty during relaxation period Fines up to RM20,000 Mandatory training Automatic correction by IRBM

Question 2

What is the deadline to issue a self-billed e-Invoice for imported services?

7 days after payment End of the month after payment or invoice receipt (whichever is earlier) End of the second month after customs clearance No deadline during relaxation period

Question 3

Which mistake could lead to imprisonment under Section 120?

Using incorrect MSIC codes Missing submission deadlines Failing to validate e-Invoices via API Omitting the buyer’s TIN

Question 4

Using Classification Code 034 for imported services is compliant.

True False

Question 5

Which transaction requires a self-billed e-invoice with Code 037?

Imported medical equipment Payment to a distributor Dividend distribution E-commerce sales

Question 6

What is the penalty for issuing an e-Invoice without a digital signature?

RM200–RM20,000 fine Warning letter Automatic exemption 1-year imprisonment

Question 7

Self-billed e-invoice for imports due by end of second month post-clearance.

True False

Question 8

Which scenario violates compliance rules during the relaxation period?

Issuing consolidated e-Invoices for construction materials Omitting the "Description of Product" field Using self-billed e-Invoices for agent payments Submitting via MyInvois Portal

Question 9

Missing the "Supplier’s TIN" in an e-Invoice is acceptable during the relaxation period.

True False

Question 10

Which industry is prohibited from issuing consolidated e-Invoices?

E-commerce Automotive (motor vehicle sales) Tourism Agriculture

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Avoid Penalties: Spot the Compliance Mistakes!

Question 1

Question 2

Question 3

Question 4

Question 5

Question 6

Question 7

Question 8

Question 9

Question 10