For e-Invoice purposes, Buyer shall issue self-billed e-Invoices for the following transactions:
(a) Payment to agents, dealers, distributors, etc. (refer to Section 9 of this e-Invoice Specific Guideline for further details)
(b) Goods sold or services rendered by foreign suppliers (refer to Section 10.4 of this e-Invoice Specific Guideline for further details)
(c) Profit distribution (e.g., dividend distribution) (refer to Section 11 of this e-Invoice Specific Guideline for further details)
(d) Electronic commerce (“e-commerce”) transactions (refer to Section 14 of this e-Invoice Specific Guideline for further details)
(e) Pay-out to all betting and gaming winners
(f) Transactions with individuals (who are not conducting a business) (applicable only if the other self-billed circumstances are not applicable)
(g) Interest payment, except:
– Businesses (e.g., financial institutions) that charge interest to public at large
– Interest payment made by employee to employer
– Interest payment made by foreign payor to Malaysian taxpayers
– Interest payment to a related company providing centralised treasury services
– Late payment interest or charges imposed by Malaysian taxpayers.
Note: The Supplier is required to issue e-Invoice for exceptions mentioned above.

(h) Claim, compensation or benefit payments from the insurance business
of an insurer
(i)
Payment in relation to capital reduction, share / capital / unit
redemption, share buyback, return of capital or liquidation proceeds.
Note that the Buyer is required to issue self-billed e-Invoice in
accordance with the following timing of issuance3:
If there is a written
agreement
• If no approval is required from the
government or state government, the date
of issuance will be the date of the
agreement
• If approval is required from the
government or state government, the date
of issuance will be the date of such
approval, or if the approval is conditional,
the date of issuance will be the date in
which the last condition is satisfied
If there is no written
agreement
• Date of completion

Cee Sdn Bhd has obtained RM10 million loan for business purpose
from its holding company, Beeny Sdn Bhd. Beeny Sdn Bhd charges
an arm’s length interest to Cee Sdn Bhd. Beeny Sdn Bhd is not an
entity providing centralised treasury services to its group of companies.           

In line with Section 8.3(g) of this e-Invoice Specific Guideline, as Beeny
Sdn Bhd is not an entity providing centralised treasury services to its
group, Cee Sdn Bhd is required to assume the role of Supplier and
issue self-billed e-Invoice for the interest paid to Beeny Sdn Bhd.