Self-Billed Showdown: When to Issue Special Invoices

Question 1

Which classification code applies to self-billed e-invoices for payments to agents?

034 037 035 045

Question 2

Self-billed e-invoices are allowed for consolidated transactions during the relaxation period.

True False

Question 3

What is the deadline to issue a self-billed e-invoice for imported goods?

7 days after customs clearance End of the month after customs clearance End of the second month after customs clearance No deadline during relaxation period

Question 4

Which scenario requires a self-billed e-invoice for dividends?

Profit distribution to shareholders Rental income from property Sales of luxury goods E-commerce transactions

Question 5

Which transaction does NOT require a self-billed e-invoice?

Payment to a foreign supplier for services Purchase of construction materials from a local vendor Interest payment to a lender Dividend distribution to investors

Question 6

When must a self-billed e-invoice be issued for imported services?

When payment is made to a foreign supplier After receiving an invoice from the foreign supplier Either payment or receipt of invoice (whichever is earlier) Only during the relaxation period

Question 7

Which entity issues a self-billed e-invoice for payouts to gaming winners?

Foreign suppliers Licensed gaming providers Government agencies Individual taxpayers

Question 8

A self-billed e-invoice is issued by the supplier when paying interest on a loan to another business

True False

Question 9

Malaysian buyers must issue self-billed e-invoices for importation of goods after customs clearance.

True False

Question 10

Approval from the Director General is required to issue self-billed e-invoices for gaming payouts.

True False

Ready to Begin?

Self-Billed Showdown: When to Issue Special Invoices

Question 1

Question 2

Question 3

Question 4

Question 5

Question 6

Question 7

Question 8

Question 9

Question 10