e-Invoice: About 6,000 taxpayers fix records under penalty-free PKPS programme

KUALA LUMPUR, Nov 6 — Over 6,000 taxpayers have voluntarily corrected their transaction records under the e-Invoice Special Voluntary Disclosure Programme (PKPS) without facing penalties or audits, according to the Inland Revenue Board of Malaysia (HASiL). The programme, which started on July 7, will continue until December 31, 2027, allowing taxpayers to rectify errors ahead of the final phase of e-Invoice implementation.

Dr Rasyidah Che Rosli, director of HASiL's e-Invoice Division, stated that all corrections must adhere to the prescribed guidelines, using either version 1.2 or 1.3 of the format to differentiate amended records from new transactions. Rasyidah said that of the 6,000 taxpayers who have come forward, not all transactions were necessarily incorrect, as only specific transactions required updates.

The PKPS covers three groups of taxpayers: those with unrecorded transactions due to lack of understanding or system limitations during initial implementation; those seeking to correct errors in existing e-Invoice records; and businesses yet to issue e-Invoices but required to implement e-Invoicing. HASiL has processed 2.16 billion e-Invoices in real time from more than 270,000 taxpayers since its introduction on August 1, 2024.

The board is also utilizing artificial intelligence (AI) and machine learning technologies to analyze taxpayer profiles, identify transaction patterns, and assess tax non-compliance risks. Additionally, HASiL employs a "nudging" approach, sending friendly reminders to encourage taxpayers to voluntarily fulfill their tax obligations.

Over 97,000 taxpayers have already voluntarily filed their tax returns through this approach, involving a total tax amount of RM1.6 billion. HASiL remains committed to providing guidance and regular engagement sessions to ensure the smooth implementation of the e-Invoice system.