Question:
Joint Management Bodies (JMBs) of apartments and condominiums collect maintenance and sinking funds from residential owners.
What impact does e-invoicing have on this process?
Should JMBs issue individual e-invoices or consolidated e-invoices to residential owners?
Do you have any advice on preventing individual residential owners from simply rejecting the validation of the e-invoice?
Answer:
The implementation of e-invoicing will impact the Joint Management Body (JMB) of an apartment or condominium in the way they issue invoices for maintenance and sinking fund fees to residential owners.
Under the e-invoicing system, the JMB is required to issue e-invoices for all of its transactions.
However, the Inland Revenue Board of Malaysia (IRBM) allows suppliers, which in this case includes the JMB, to consolidate transactions with buyers who do not require an e-invoice into a consolidated e-invoice on a monthly basis.
This means that the JMB can issue a single consolidated e-invoice that includes the maintenance and sinking fund fees for all residential owners who do not require individual e-invoices as proof of expense.
To avoid individual residential owners rejecting the validation of the e-invoice, the JMB should ensure that the e-invoice contains all the required information and is issued under the e-invoice guidelines provided by the IRBM.
The required data fields for the e-invoice are outlined in Appendices 1 and 2 of the e-Invoice Guideline. Additionally, the JMB should communicate with the residential owners to explain the purpose of the e-invoice and how it serves as proof of expense for tax purposes.
The validated e-invoice can be used as the JMB's proof of income. When visually presented in the form of statements or bills to the residential owner, it can be used as the owner's proof of expense to substantiate a particular transaction for tax purposes (If they derive rental income from such property unit).
In summary, the JMB should issue either individual e-invoices or consolidated e-invoices depending on the requirements of the residential owners.
To minimise the chances of rejection, the JMB should ensure compliance with the e-invoicing guidelines and communicate effectively with the residential owners about the e-invoicing process and its implications.
Last, a notification will be sent to the JMB when the residential owner initiates the rejection request.
If the JMB is satisfied/agreeable to the reason provided, the JMB will proceed to cancel the said e-invoice within 72 hours from the time of validation.
If the JMB did not accept the request for rejection initiated by the residential owner (or did not proceed to cancel the said e-invoice), no cancellation would be allowed after the 72 hours have elapsed.
Any amendment thereon would require issuing a new e-invoice (e.g., credit note, debit note or refund note e-invoice).
电子发票的实施将影响公寓或共管公寓的联合管理机构（JMB）向住宅业主开具维修费和沉淀基金费发票的方式。
在电子发票系统下，联合管理机构必须为其所有交易开具电子发票。
不过，马来西亚税务局（IRBM）允许供应商（此处包括 JMB）每月将与不需要电子发票的买方的交易合并为一张合并电子发票。
这就意味着，对于不需要个人电子发票作为费用证明的所有住宅业主，联合调查组可以开具一张包括维护费和沉淀基金费用在内的综合电子发票。
为了避免个别住宅业主拒绝确认电子发票的有效性，联合管理机构（JMB）应确保电子发票载有所需的全部资料，并根据税务局提供的电子发票指引发出。
电子发票指南附录1和附录2概述了电子发票所需的数据字段。此外，联合管理机构（JMB）应与住宅业主沟通，解释电子发票的用途，以及电子发票如何用作报税支出证明。
经核实的电子发票可作为联合管理机构（JMB）的收入证明，当以结单或账单形式直观地呈交住宅业主时，可作为业主的支出证明，以证明某项交易的税务用途（如业主从相关物业单位获得租金收入）。
总之，联合管理机构（JMB）应根据住宅业主的要求，开具个别电子发票或合并电子发票。为尽量减低被拒绝的机会，联办处应确保住宅业主遵守电子发票指引，并就电子发票程序及其影响与住宅业主进行有效沟通。
最后但并非最不重要的一点是，在住宅业主提出拒收申请后，联合管理机构（JMB）将收到一份通知。
如果联合管理机构（JMB）对所提供的理由感到满意或同意，联合管理机构（JMB）将在验证后 72 小时内取消上述电子发票。
如联合管理机构（JMB）不接受住宅业主提出的拒绝要求（或不着手取消上述电子发票），则在 72 小时后不得取消。
如有任何更改，须发出新的电子发票（例如贷方通知单、借方通知单或退款通知单电子发票）。