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Kaedah-Kaedah Cukai Pendapatan (Pengeluaran Invois Elektronik) (Pindaan) 2025

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Enacted: 2025
Sections: 2

Front matterCover and publication detailsOpen

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

KAEDAH-KAEDAH CUKAI PENDAPATAN

(PENGELUARAN INVOIS ELEKTRONIK) (PINDAAN) 2025

INCOME TAX (ISSUANCE OF ELECTRONIC INVOICE)

(AMENDMENT) RULES 2025

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

AKTA CUKAI PENDAPATAN 1967

KAEDAH-KAEDAH CUKAI PENDAPATAN (PENGELUARAN INVOIS ELEKTRONIK)

(PINDAAN) 2025

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) Akta Cukai Pendapatan 1967 [Akta 53] dibaca bersama-sama perenggan 82C(2)(a) Akta, Menteri membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai

Pendapatan (Pengeluaran Invois Elektronik) (Pindaan) 2025.

(2)

Kaedah-Kaedah ini mula berkuat kuasa pada 30 Jun 2025.

Pindaan kaedah 2

Seksyen 2

Kaedah-Kaedah Cukai Pendapatan (Pengeluaran Invois Elektronik) 2024

[P.U. (A) 265/2024] dipinda dalam subkaedah 2(1)—

(a)

dalam perenggan (b), dengan memotong perkataan “atau” di hujung perenggan itu;

(b)

dalam perenggan (c)—

(i)

dengan menggantikan perkataan “selain yang dinyatakan dalam perenggan (a) dan (b),” dengan perkataan “melebihi lima juta ringgit tetapi tidak melebihi dua puluh lima juta ringgit,”; dan

(ii)

dengan menggantikan noktah di hujung perenggan itu dengan koma bernoktah; dan 3

(c)

dengan memasukkan selepas perenggan (c) perenggan yang berikut:

“(d)

berhubung dengan jualan tahunan melebihi satu juta ringgit tetapi tidak melebihi lima juta ringgit, invois elektronik hendaklah dikeluarkan mulai 1 Januari 2026; atau

(e)

berhubung dengan jualan tahunan selain yang dinyatakan dalam perenggan (a), (b), (c) dan (d), invois elektronik hendaklah dikeluarkan mulai 1 Julai 2026.”.

Dibuat 24 Jun 2025

[MOF.TAX(S)700-1/3/109JLD.5; LHDN.AY.A 600-12/1/7 (29)-441; PN(PU2)80/JLD.114]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 154(2) Akta Cukai Pendapatan 1967]

INCOME TAX ACT 1967

INCOME TAX (ISSUANCE OF ELECTRONIC INVOICE) (AMENDMENT) RULES 2025

Opening note

Preamble

IN exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax Act 1967 [Act 53] read together with paragraph 82C(2)(a) of the Act, the Minister makes the following rules: Citation and commencement 1.

(1)

These rules may be cited as the Income Tax (Issuance of Electronic

Invoice) (Amendment) Rules 2025.

(2)

These Rules come into operation on 30 June 2025.

Amendment of rule 2 2.

The Income Tax (Issuance of Electronic Invoice) Rules 2024 [P.U. (A) 265/2024]

are amended in subrule 2(1)—

(a)

in paragraph (b), by deleting the word “or” at the end of the paragraph;

(b)

in paragraph (c)—

(i)

by substituting for the words “other than specified in paragraphs (a) and (b),” the words “of more than five million ringgit but not exceeding twenty-five million ringgit,”; and

(ii)

by substituting for the full stop at the end of the paragraph a semicolon; and

(c)

by inserting after paragraph (c) the following paragraphs:

“(d)

in relation to annual sales of more than one million ringgit but not exceeding five million ringgit, the electronic invoice shall be issued from 1 January 2026; or

(e)

in relation to annual sales other than specified in paragraphs (a), (b), (c) and (d), the electronic invoice shall be issued from 1 July 2026.”.

Made 24 June 2025

[MOF.TAX(S)700-1/3/109JLD.5; LHDN.AY.A 600-12/1/7 (29)-441; PN(PU2)80/JLD.114]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax Act 1967]

Common questions

What is Kaedah-Kaedah Cukai Pendapatan (Pengeluaran Invois Elektronik) (Pindaan) 2025?: Kaedah-Kaedah Cukai Pendapatan (Pengeluaran Invois Elektronik) (Pindaan) 2025 is Malaysia P.U. (A), cited as P.U. (A) 196 2025, currently marked in force and first recorded in 2025.
Is Kaedah-Kaedah Cukai Pendapatan (Pengeluaran Invois Elektronik) (Pindaan) 2025 still in force?: Yes — Kaedah-Kaedah Cukai Pendapatan (Pengeluaran Invois Elektronik) (Pindaan) 2025 is currently in force.
When did Kaedah-Kaedah Cukai Pendapatan (Pengeluaran Invois Elektronik) (Pindaan) 2025 take effect?: Kaedah-Kaedah Cukai Pendapatan (Pengeluaran Invois Elektronik) (Pindaan) 2025 was first recorded in 2025.
How many sections does Kaedah-Kaedah Cukai Pendapatan (Pengeluaran Invois Elektronik) (Pindaan) 2025 have?: Kaedah-Kaedah Cukai Pendapatan (Pengeluaran Invois Elektronik) (Pindaan) 2025 contains 2 sections.
Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Pengeluaran Invois Elektronik) (Pindaan) 2025?: The official text of Kaedah-Kaedah Cukai Pendapatan (Pengeluaran Invois Elektronik) (Pindaan) 2025 is published at lom.agc.gov.my.

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