e-Invoicing
The Inland Revenue Board of Malaysia (“IRBM”) has introduced the Compliance Review Framework for e-Invoicing, effective 15 December 2025. This framework represents a significant step in strengthening enforcement and promoting voluntary compliance with e-Invoicing obligations under the Income Tax Act 1967, Petroleum Income Tax Act 1967, and Labuan Business Activity Tax Act 1990.
The framework provides clarity on IRBM’s approach to compliance reviews, including the audit methodology, case selection criteria, and the rights and responsibilities of taxpayers and tax agents. It also sets out the coverage period for reviews, the process for voluntary disclosure, and the penalties applicable for non-compliance. These measures underscore IRBM’s commitment to ensuring proper implementation of e-Invoicing as Malaysia advances towards a fully digital tax administration system.
We are pleased to share the key highlights from the e-Invoice Compliance Review Framework, which can be accessed via the link provided above.
Petaling Jaya Office
Soh Lian Seng
Partner - Head of Tax and Tax Dispute Resolution
lsoh@kpmg.com.my
+ 603 7721 7019
Ng Sue Lynn
Partner - Head of Indirect Tax
suelynnng@kpmg.com.my
+ 603 7721 7271
Tai Lai Kok
Partner - Head of Corporate Tax
ltai1@kpmg.com.my
+ 603 7721 7020
Bob Kee
Partner - Head of Transfer Pricing
bkee@kpmg.com.my
+ 603 7721 7029
Long Yen Ping
Partner - Head of Global Mobility Services yenpinglong@kpmg.com.my
+ 603 7721 7018
Outstation Offices
Penang
Evelyn Lee
Partner
evewflee@kpmg.com.my
+603 7721 2399
Johor
Ng Fie Lih
Partner
flng@kpmg.com.my
+603 7721 2514
Penang
Poh Sin Yue
Executive Director
sypoh@kpmg.com.my
+603 7721 7285
Ipoh
Crystal Chuah Yoke Chin
Associate Director
ycchuah@kpmg.com.my
+603 7721 2714
Kuching & Miri
Regina Lau
Partner
reglau@kpmg.com.my
+603 7721 2188
Kota Kinabalu
Titus Tseu
Executive Director
titustseu@kpmg.com.my
+603 7721 2822