SCMS Business Advisory Sdn. Bhd.

(201501005462 (1130792-H)
Book your slot and join us at
our Taxation Seminar to delve Steven Lim & Associates
into the intricacies of e- (AF1470)
invoicing and discover how it's SEMINAR E-INVOICE
reshaping the tax landscape.
Gain insights, stay compliant, EVOLUTION :
and elevate your understanding
of the digital future.
TECHNICAL INSIGHTS &
LATEST UPDATES
E-INVOICE MAPPING

CONCORDE HOTEL, KUALA HRDCORP

LUMPUR
20 MAR 2025 CLAIMABLE
ENGLISH
COURSES
EARLY BIRD PRICE : RM850/PAX
(early bird before 13 Mar)
NORMAL PRICE : RM950/PAX

Contact Us
Phone:

0 18-382 6838 (Damia)

0 16-288 0814 (Phyllis)

Simon Chua
Email:
[email protected]

Speaker REGISTER HERE :

 TOPIC COVERED OF E-INVOICE EVOLUTION
Introduction of E Invoice Profit Distribution – Dividend
When to issue E-Invoice Dividend Paid vs Received
Person subject to E Invoice Foreign source income
Activities not allow to issue normal receipt E-Commerce transactions
Concession Interest payment
Timeline and Threshold Interest Payment or Receive
Micro, Small and Medium-sized Enterprises (MSMEs) - Implementation E- Gain or loss on disposal of fixed assets
Invoice VS Issue of E-Invoice Unrealised gain/loss – trade/non-trade
Consolidated E-Invoice Reporting Format for MSMEs Realised gain/loss – trade/non-trade
Different implementation date between supplier and customer Rental income and expenses
Type of E Invoice Landlord is not conducting business, but Tenant is conducting business
When to use Credit Note or Refund Note Tenant can utilised the Self-Billed E-Invoice feature to do a self billing to landlord
When a Refund Note Is NOT Required on the utility's expenses paid under landlord’s name
Self-billed E Invoice (proof of expenses) Advance payment (deposit)
Mapping - Self-Billed E-Invoice Consignment stock
Consolidated E Invoice Inter-company charges
Self-Billed E-Invoice consolidation Disposal of non-listed co shares
Transitional Contract Value for Trading Securities or Derivatives on Stock or Derivatives
Time frame Exchanges in Malaysia or Globally
No specific timeframe to issue e-invoice Currency – exchange rate
Person exempted from implementing E Invoice Future documents type
Overview Practical aspect – CN/DN
Myinvoice portal Buyers’ Perspective
Customer application form (updated) Tax incentives and grants
Data fields – 55 required fields Transmission
Data fields – 12 additional fields Legal provision
E Invoice PDF format E Invoice mapping
Reimbursement E-Invoice Mapping – Business Income
Disbursement E-Invoice Mapping – Other Income
Employment E-Invoice Mapping – Investment Income
Requisition of information from supplier for self-billed E Invoice (External) E-Invoice Mapping – Interest Income and Payment
Information required on self-billed E Invoice (Internal) E-Invoice Mapping – Dividend Income and Payment
Payment to agents, dealers and distributor E-Invoice Mapping – Rental Income
Cross border transactions E-Invoice Mapping – Deposit and Advance
• Sales by foreign seller to Malaysian customer E-Invoice Mapping – Accounting Income Vs Accounting Expense
 Time of supply – importation of services E-Invoice Mapping – Accounting Income Vs Other Income
 Time of supply – importation of goods
• Sales by Malaysian seller to foreign customer
Simon Chua (Chua Ser Terk) is a practicing-chartered accountant. He is also a GST Tax Agent, Income Tax
Agent and Company Auditor licensed by the Ministry of Finance. Thanks to his more than 20 years of
experience working in multinational corporations and public practices, he became a diversified individual,
equipped with various expertise such as: income tax and goods and services tax advisory, income tax and
goods and services tax compliance, auditing, corporate secretarial consultancy, and business advisory
services. He also serves as an independent director in a listed company, further contributing to his
experience and knowledge in corporate governance and financial management.

He is also a member of several renowned accounting and tax bodies, including the Malaysian Institute of
Accountants (MIA), ASEAN Chartered Professional Accountants (ACPA), Chartered Tax Institute of Malaysia
(CTIM), and Association of Chartered Certified Accountants (ACCA). He is also an affiliate member of The
Malaysian Institute of Chartered Secretaries and Administrators (MAiCSA). Simon has also obtained a Teach
ACCA Qualification in 2010 and a Train the Trainer (TTT) exemption from Perbadanan Sumber Manusia
Berhad (PSMB) with Certificate No.: EMP/1965.

• Since 2014, he has successfully trained more than 15,000 professionals from various industries that includes agriculture, franchisor, licensor,
investment holdings, manufacturing, education, and service and retail industries.
• On top of that, he was the finalist of 2017 National Investment Banking Competition (NIBC) in Canada. NIBC is the first and largest investment
banking competition in the world.
• Simon Chua’s Credentials:-
❖ Chartered Accountants Malaysia (C.A. (M))
❖ Member of Malaysian Institute of Accountants (MIA)
❖ Fellowship member of the Association of Chartered Certified Accountants UK (ACCA)
❖ Member of and The Malaysian Institute of Certified Public Accountant of Certified Public Accounts (CPA)
❖ ASEAN Chartered Professional Accountants (ACPA)
❖ Member of the Chartered Tax Institute of Malaysia (CTIM)
❖ Chartered Tax Practitioner (CTP)
❖The Malaysian Institute of Chartered Secretaries and Administrators (MAiCSA) (Chartered Secretary) (Chartered Governance Professional)
❖ Committee member of Malaysian Accounting Firms Association (MAFA)
❖ Master of Business Administration at Putra Business School (University Putra Malaysia)
❖ First Class Hons. In Bachelors of Applied Accounting (Oxford Brookes University)
❖ Diploma in Business Studies from TARC (Accounting)