Malaysia legislation
Section 20F
Section 20F
(2)
The invoice, receipt or other document referred to in subsection (1)
may be issued electronically or in physical form.
(3)
Any digital platform service provider who contravenes subsection (1) commits an offence and shall, on conviction, be liable to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding one year or to both.
Credit note and debit note