{"id":9297,"date":"2023-12-21T07:11:25","date_gmt":"2023-12-20T23:11:25","guid":{"rendered":"https:\/\/myob-accounting.com.my\/e-invois\/"},"modified":"2026-04-15T15:41:22","modified_gmt":"2026-04-15T07:41:22","slug":"pelaksanaan","status":"publish","type":"page","link":"https:\/\/myob-accounting.com.my\/ms\/e-invois\/pelaksanaan\/","title":{"rendered":"Pelaksanaan e-Invois di Malaysia"},"content":{"rendered":"<style>.kb-row-layout-id9109_8f8855-be > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id9109_8f8855-be > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id9109_8f8855-be > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:80%;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id9109_8f8855-be > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id9109_8f8855-be > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id9109_8f8855-be > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id9109_8f8855-be alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column9109_661d75-df > .kt-inside-inner-col,.kadence-column9109_661d75-df > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_661d75-df > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_661d75-df > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_661d75-df > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_661d75-df > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_661d75-df{position:relative;}@media all and (max-width: 1024px){.kadence-column9109_661d75-df > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9109_661d75-df > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_661d75-df\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-spacer.kt-block-spacer-9109_75170e-8a .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-9109_75170e-8a .kt-divider-stripe{height:1px;width:80%;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-9109_75170e-8a\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><span class=\"kt-divider-stripe\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" class=\"kb-pattern-svg-divider kb-stripes-svg\"><defs><pattern id=\"pat9109_75170e-8a\" width=\"7\" height=\"7\" patternTransform=\"rotate(40)\" patternUnits=\"userSpaceOnUse\"><line x1=\"0\" y=\"0\" x2=\"0\" y2=\"7\" stroke=\"#eee\" stroke-width=\"4\"><\/line><\/pattern><\/defs><rect width=\"100%\" height=\"100%\" fill=\"url(#pat9109_75170e-8a)\" opacity=\"1\"><\/rect><\/svg><\/span><\/div><\/div>\n\n\n\n<div style=\"padding:56.25% 0 0 0;position:relative;\"><iframe src=\"https:\/\/player.vimeo.com\/video\/899208491?h=ad440aac9b&#038;badge=0&#038;autopause=0&#038;player_id=0&#038;app_id=58479\" frameborder=\"0\" allow=\"autoplay; fullscreen; picture-in-picture; clipboard-write\" style=\"position:absolute;top:0;left:0;width:100%;height:100%;\" title=\"e-Invois Malaysia\"><\/iframe><\/div><script src=\"https:\/\/player.vimeo.com\/api\/player.js\"><\/script>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-9109_c7a3ae-0e .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-9109_c7a3ae-0e .kt-divider{border-top-width:1px;height:1px;border-top-color:#000000;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-9109_c7a3ae-0e\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.kadence-column9109_dc0dbd-5f{max-width:80%;margin-left:auto;margin-right:auto;}.wp-block-kadence-column.kb-section-dir-horizontal:not(.kb-section-md-dir-vertical)>.kt-inside-inner-col>.kadence-column9109_dc0dbd-5f{-webkit-flex:0 1 80%;flex:0 1 80%;max-width:unset;margin-left:unset;margin-right:unset;}.kadence-column9109_dc0dbd-5f > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column9109_dc0dbd-5f > .kt-inside-inner-col,.kadence-column9109_dc0dbd-5f > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_dc0dbd-5f > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_dc0dbd-5f > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_dc0dbd-5f > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_dc0dbd-5f > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_dc0dbd-5f{position:relative;}@media all and (min-width: 1025px){.wp-block-kadence-column.kb-section-dir-horizontal>.kt-inside-inner-col>.kadence-column9109_dc0dbd-5f{-webkit-flex:0 1 80%;flex:0 1 80%;max-width:unset;margin-left:unset;margin-right:unset;}}@media all and (max-width: 1024px){.kadence-column9109_dc0dbd-5f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.wp-block-kadence-column.kb-section-sm-dir-vertical:not(.kb-section-sm-dir-horizontal):not(.kb-section-sm-dir-specificity)>.kt-inside-inner-col>.kadence-column9109_dc0dbd-5f{max-width:80%;-webkit-flex:1;flex:1;margin-left:auto;margin-right:auto;}.kadence-column9109_dc0dbd-5f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_dc0dbd-5f\"><div class=\"kt-inside-inner-col\"><style>.kb-table-of-content-nav.kb-table-of-content-id9109_3b4b9a-2b .kb-table-of-content-wrap{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kb-table-of-content-nav.kb-table-of-content-id9109_3b4b9a-2b .kb-table-of-contents-title-wrap{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kb-table-of-content-nav.kb-table-of-content-id9109_3b4b9a-2b .kb-table-of-contents-title{font-weight:regular;font-style:normal;}.kb-table-of-content-nav.kb-table-of-content-id9109_3b4b9a-2b .kb-table-of-content-wrap .kb-table-of-content-list{font-weight:regular;font-style:normal;margin-top:var(--global-kb-spacing-sm, 1.5rem);margin-right:0px;margin-bottom:0px;margin-left:0px;}<\/style><\/div><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p>Pada 22 Mei 2023, LHDN telah mengumumkan bahawa e-Invois akan dilaksanakan di Malaysia secara berperingkat mulai 2024.<\/p>\n\n\n\n<p>Pelaksanaan ini akan dibahagikan kepada <s>empat<\/s> fasa, lima fasa, bermula dari <s>Jun,<\/s> Ogos 2024 hingga Januari <s>2027,<\/s> Julai 2026.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/11\/image_2023-11-10_160318075.png\" rel=\"lightbox[9297]\"><img decoding=\"async\" width=\"373\" height=\"402\" src=\"https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/11\/image_2023-11-10_160318075.png\" alt=\"ABSS e-invois\" class=\"wp-image-8715\" style=\"width:198px\" srcset=\"https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/11\/image_2023-11-10_160318075.png 373w, https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/11\/image_2023-11-10_160318075-278x300.png 278w\" sizes=\"(max-width: 373px) 100vw, 373px\" \/><\/a><\/figure>\n<\/div><\/div>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Garis masa pelaksanaan<\/h2>\n\n\n<style>.kb-row-layout-id9109_d02cd1-32 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id9109_d02cd1-32 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id9109_d02cd1-32 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:600px;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id9109_d02cd1-32 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id9109_d02cd1-32 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id9109_d02cd1-32 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id9109_d02cd1-32 alignnone wp-block-kadence-rowlayout\" id=\"latest\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column9109_4e6249-eb > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column9109_4e6249-eb > .kt-inside-inner-col,.kadence-column9109_4e6249-eb > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_4e6249-eb:hover > .kt-inside-inner-col{box-shadow:20px 20px 30px 0px rgba(0, 0, 0, 0.2);}.kadence-column9109_4e6249-eb > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_4e6249-eb > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_4e6249-eb > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_4e6249-eb > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_4e6249-eb{position:relative;}@media all and (max-width: 1024px){.kadence-column9109_4e6249-eb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9109_4e6249-eb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_4e6249-eb\"><div class=\"kt-inside-inner-col\">\n<h2 class=\"wp-block-heading has-text-align-center\">LHDN menyemak semula garis masa pelaksanaan e-Invois mulai 1 Julai 2025<\/h2>\n\n\n<style>.kb-table-container9109_e9c77a-57{overflow-x:auto;}.kb-table-container .kb-table9109_e9c77a-57 th{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:center;}.kb-table-container .kb-table9109_e9c77a-57 caption{text-align:center;}.kb-table-container .kb-table9109_e9c77a-57 td{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:left;}.kb-table-container .kb-table9109_e9c77a-57 tr:hover{background-color:var(--global-palette7, #EDF2F7);}.kb-table-container .kb-table9109_e9c77a-57 tr{border-bottom:1px solid var(--global-palette4, #2D3748);}@media all and (max-width: 1024px){.kb-table-container .kb-table9109_e9c77a-57 tr{border-bottom:1px solid var(--global-palette4, #2D3748);}}@media all and (max-width: 767px){.kb-table-container .kb-table9109_e9c77a-57 tr{border-bottom:1px solid var(--global-palette4, #2D3748);}}<\/style><div class=\"kb-table-container kb-table-container9109_e9c77a-57 wp-block-kadence-table\"><table class=\"kb-table kb-table9109_e9c77a-57\">\n<tr class=\"kb-table-row kb-table-row9109_58f0bf-82\">\n<th class=\"kb-table-data kb-table-data9109_7c47e8-37\">\n\n<p>Fasa<\/p>\n\n<\/th>\n\n<th class=\"kb-table-data kb-table-data9109_9b304e-1c\">\n\n<p>Permulaan<\/p>\n\n<\/th>\n\n<th class=\"kb-table-data kb-table-data9109_c1889e-d6\">\n\n<p class=\"has-text-align-left\"><a href=\"#turnover\" title=\"Bagaimanakah perolehan ditentukan\">Perolehan pada tahun 2022<\/a><\/p>\n\n<\/th>\n\n<th class=\"kb-table-data kb-table-data9109_c824ce-93\">\n\n<p class=\"has-text-align-left\">Status<\/p>\n\n<\/th>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row9109_484c36-7d\">\n<th class=\"kb-table-data kb-table-data9109_339e94-f9\">\n\n<p class=\"has-text-align-center\">1<\/p>\n\n<\/th>\n\n<td class=\"kb-table-data kb-table-data9109_f1eb45-02\">\n\n<p>Ogos 2024<\/p>\n\n<\/td>\n\n<td class=\"kb-table-data kb-table-data9109_fcd135-ff\">\n\n<p class=\"has-text-align-left\">Lebih daripada RM100 juta<\/p>\n\n<\/td>\n\n<td class=\"kb-table-data kb-table-data9109_c7b966-e5\">\n\n<p class=\"has-text-align-center\">Berterusan<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row9109_392fe5-dd\">\n<th class=\"kb-table-data kb-table-data9109_37b3cf-6a\">\n\n<p class=\"has-text-align-center\">2<\/p>\n\n<\/th>\n\n<td class=\"kb-table-data kb-table-data9109_354333-4b\">\n\n<p>Januari 2025<\/p>\n\n<\/td>\n\n<td class=\"kb-table-data kb-table-data9109_fdc4a0-80\">\n\n<p>Lebih daripada RM25 juta<\/p>\n\n<\/td>\n\n<td class=\"kb-table-data kb-table-data9109_277184-dd\">\n\n<p class=\"has-text-align-center\">Berterusan<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row9109_46f220-09\">\n<th class=\"kb-table-data kb-table-data9109_a92109-ab\">\n\n<p class=\"has-text-align-center\">3<\/p>\n\n<\/th>\n\n<td class=\"kb-table-data kb-table-data9109_bdf980-f2\">\n\n<p>Julai 2025<\/p>\n\n<\/td>\n\n<td class=\"kb-table-data kb-table-data9109_9b59f6-1b\">\n\n<p>Lebih daripada RM5 juta<\/p>\n\n<\/td>\n\n<td class=\"kb-table-data kb-table-data9109_a2bb1f-a2\">\n\n<p class=\"has-text-align-center\">Berterusan<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row9109_2dba96-0d\">\n<th class=\"kb-table-data kb-table-data9109_36f0ad-37\">\n\n<p class=\"has-text-align-center\">4<\/p>\n\n<\/th>\n\n<td class=\"kb-table-data kb-table-data9109_6d3f01-d7\">\n\n<p class=\"has-text-align-left\">Januari 2026<\/p>\n\n<\/td>\n\n<td class=\"kb-table-data kb-table-data9109_dd06dd-02\">\n\n<p>Lebih daripada RM1 juta<\/p>\n\n<\/td>\n\n<td class=\"kb-table-data kb-table-data9109_f0d3be-7e\">\n\n<p class=\"has-text-align-center\"><strong>Dikecualikan<\/strong><\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row9109_3f0f13-d6\">\n<th class=\"kb-table-data kb-table-data9109_0ef703-48\">\n\n<p class=\"has-text-align-center\">5<\/p>\n\n<\/th>\n\n<td class=\"kb-table-data kb-table-data9109_28f22d-8d\">\n\n<p>Julai 2026<\/p>\n\n<\/td>\n\n<td class=\"kb-table-data kb-table-data9109_4b05ce-cb\">\n\n<p>Lebih daripada RM500k<\/p>\n\n<\/td>\n\n<td class=\"kb-table-data kb-table-data9109_1b2842-ae\">\n\n<p class=\"has-text-align-center\"><strong>Dikecualikan<\/strong><\/p>\n\n<\/td>\n<\/tr>\n<\/table><\/div>\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center\"><em><strong>Perniagaan dengan perolehan kurang daripada <s>RM500k<\/s><\/strong><\/em> <em><strong>RM1 juta<\/strong><\/em><br\/> <em><strong>dikecualikan buat masa ini.<\/strong><\/em><\/p>\n\n\n\n<p>Perdana Menteri Datuk Seri Anwar Ibrahim mengumumkan pada 6 Disember 2025 bahawa perniagaan dengan perolehan tahunan di bawah RM1 juta dikecualikan berkuat kuasa 1 Januari 2026.<\/p>\n\n\n\n<p>Baca lebih lanjut dalam <a href=\"https:\/\/theedgemalaysia.com\/node\/785083\" target=\"_blank\" rel=\"noopener\" title=\"Had pengecualian e-Invois dinaikkan kepada RM1 juta &#x2014; Anwar\">laporan The Edge<\/a> .<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<style>.kt-accordion-id9109_5899a9-e0 .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:0px;}.kt-accordion-id9109_5899a9-e0 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kt-accordion-id9109_5899a9-e0 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #f2f2f2;border-right:0px solid #f2f2f2;border-bottom:0px solid #f2f2f2;border-left:0px solid #f2f2f2;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;background:#f2f2f2;color:#555555;padding-top:10px;padding-right:14px;padding-bottom:10px;padding-left:14px;}.kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:before{background:#555555;}.kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger{background:#555555;}.kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:before{background:#f2f2f2;}.kt-accordion-id9109_5899a9-e0 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id9109_5899a9-e0 .kt-blocks-accordion-header:focus-visible{color:#444444;background:#eeeeee;border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left-color:#eeeeee;border-left-style:solid;}.kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion--visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:#444444;}.kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger, body:not(.hide-focus-outline) .kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger{background:#444444;}.kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:#eeeeee;}.kt-accordion-id9109_5899a9-e0 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id9109_5899a9-e0 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{color:#ffffff;background:#444444;border-top-color:#444444;border-top-style:solid;border-right-color:#444444;border-right-style:solid;border-bottom-color:#444444;border-bottom-style:solid;border-left-color:#444444;border-left-style:solid;}.kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:#ffffff;}.kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger{background:#ffffff;}.kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id9109_5899a9-e0:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:#444444;}@media all and (max-width: 1024px){.kt-accordion-id9109_5899a9-e0 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}}@media all and (max-width: 1024px){.kt-accordion-id9109_5899a9-e0 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #f2f2f2;border-right:0px solid #f2f2f2;border-bottom:0px solid #f2f2f2;border-left:0px solid #f2f2f2;}}@media all and (max-width: 1024px){.kt-accordion-id9109_5899a9-e0 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id9109_5899a9-e0 .kt-blocks-accordion-header:focus-visible{border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left-color:#eeeeee;border-left-style:solid;}}@media all and (max-width: 1024px){.kt-accordion-id9109_5899a9-e0 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id9109_5899a9-e0 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top-color:#444444;border-top-style:solid;border-right-color:#444444;border-right-style:solid;border-bottom-color:#444444;border-bottom-style:solid;border-left-color:#444444;border-left-style:solid;}}@media all and (max-width: 767px){.kt-accordion-id9109_5899a9-e0 .kt-accordion-inner-wrap{display:block;}.kt-accordion-id9109_5899a9-e0 .kt-accordion-inner-wrap .kt-accordion-pane:not(:first-child){margin-top:0px;}.kt-accordion-id9109_5899a9-e0 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}.kt-accordion-id9109_5899a9-e0 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #f2f2f2;border-right:0px solid #f2f2f2;border-bottom:0px solid #f2f2f2;border-left:0px solid #f2f2f2;}.kt-accordion-id9109_5899a9-e0 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id9109_5899a9-e0 .kt-blocks-accordion-header:focus-visible{border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left-color:#eeeeee;border-left-style:solid;}.kt-accordion-id9109_5899a9-e0 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id9109_5899a9-e0 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top-color:#444444;border-top-style:solid;border-right-color:#444444;border-right-style:solid;border-bottom-color:#444444;border-bottom-style:solid;border-left-color:#444444;border-left-style:solid;}}<\/style>\n<div class=\"wp-block-kadence-accordion alignnone\"><div class=\"kt-accordion-wrap kt-accordion-id9109_5899a9-e0 kt-accordion-has-2-panes kt-active-pane-0 kt-accordion-block kt-pane-header-alignment-left kt-accodion-icon-style-basic kt-accodion-icon-side-right\" style=\"max-width:none\"><div class=\"kt-accordion-inner-wrap\" data-allow-multiple-open=\"false\" data-start-open=\"none\">\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-1 kt-pane9109_785bfe-70\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Garis masa pelaksanaan sebelumnya<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<h3 class=\"wp-block-heading has-text-align-center\">Diumumkan pada Mac 2023<\/h3>\n\n\n<style>.kb-row-layout-id9109_ed4a72-c9 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id9109_ed4a72-c9 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id9109_ed4a72-c9 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id9109_ed4a72-c9 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id9109_ed4a72-c9 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id9109_ed4a72-c9 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id9109_ed4a72-c9 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column9109_eb5838-8c > .kt-inside-inner-col,.kadence-column9109_eb5838-8c > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_eb5838-8c > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_eb5838-8c > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_eb5838-8c > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_eb5838-8c > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_eb5838-8c{position:relative;}@media all and (max-width: 1024px){.kadence-column9109_eb5838-8c > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9109_eb5838-8c > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_eb5838-8c\"><div class=\"kt-inside-inner-col\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><style>.kadence-column9109_d3696d-e8 > .kt-inside-inner-col,.kadence-column9109_d3696d-e8 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_d3696d-e8 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_d3696d-e8 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_d3696d-e8 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_d3696d-e8 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_d3696d-e8{position:relative;}@media all and (max-width: 1024px){.kadence-column9109_d3696d-e8 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9109_d3696d-e8 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_d3696d-e8\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-text-align-center\">Jun 2024<\/h3>\n\n\n\n<p>Wajib untuk perniagaan dengan pendapatan tahunan <strong>RM100 juta<\/strong> atau lebih<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><style>.kadence-column9109_70d2f4-88 > .kt-inside-inner-col,.kadence-column9109_70d2f4-88 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_70d2f4-88 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_70d2f4-88 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_70d2f4-88 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_70d2f4-88 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_70d2f4-88{position:relative;}@media all and (max-width: 1024px){.kadence-column9109_70d2f4-88 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9109_70d2f4-88 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_70d2f4-88\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-text-align-center\">Januari 2025<\/h3>\n\n\n\n<p>Wajib untuk perniagaan dengan pendapatan tahunan <strong>RM50 juta<\/strong> atau lebih.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column9109_34c3b5-18 > .kt-inside-inner-col,.kadence-column9109_34c3b5-18 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_34c3b5-18 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_34c3b5-18 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_34c3b5-18 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_34c3b5-18 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_34c3b5-18{position:relative;}@media all and (max-width: 1024px){.kadence-column9109_34c3b5-18 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9109_34c3b5-18 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_34c3b5-18\"><div class=\"kt-inside-inner-col\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><style>.kadence-column9109_dfe1ce-df > .kt-inside-inner-col,.kadence-column9109_dfe1ce-df > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_dfe1ce-df > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_dfe1ce-df > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_dfe1ce-df > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_dfe1ce-df > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_dfe1ce-df{position:relative;}@media all and (max-width: 1024px){.kadence-column9109_dfe1ce-df > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9109_dfe1ce-df > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_dfe1ce-df\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-text-align-center\">Januari 2026<\/h3>\n\n\n\n<p>Wajib untuk perniagaan dengan pendapatan tahunan <strong>RM25 juta<\/strong> atau lebih.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><style>.kadence-column9109_06de7a-4c > .kt-inside-inner-col,.kadence-column9109_06de7a-4c > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_06de7a-4c > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_06de7a-4c > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_06de7a-4c > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_06de7a-4c > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_06de7a-4c{position:relative;}@media all and (max-width: 1024px){.kadence-column9109_06de7a-4c > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9109_06de7a-4c > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_06de7a-4c\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-text-align-center\">Januari 2027<\/h3>\n\n\n\n<p>Wajib untuk <strong>SEMUA<\/strong> perniagaan.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Diumumkan pada Oktober 2023<\/h3>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<style>.kadence-column9109_804725-4a{max-width:90%;margin-left:auto;margin-right:auto;}.wp-block-kadence-column.kb-section-dir-horizontal:not(.kb-section-md-dir-vertical)>.kt-inside-inner-col>.kadence-column9109_804725-4a{-webkit-flex:0 1 90%;flex:0 1 90%;max-width:unset;margin-left:unset;margin-right:unset;}.kadence-column9109_804725-4a > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column9109_804725-4a > .kt-inside-inner-col{border-top:1px solid #cf2e2e;border-right:1px solid #cf2e2e;border-bottom:1px solid #cf2e2e;border-left:1px solid #cf2e2e;}.kadence-column9109_804725-4a > .kt-inside-inner-col,.kadence-column9109_804725-4a > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_804725-4a:hover > .kt-inside-inner-col{border-top:3px solid #cf2e2e;border-right:3px solid #cf2e2e;border-bottom:3px solid #cf2e2e;border-left:3px solid #cf2e2e;}.kadence-column9109_804725-4a > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_804725-4a > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_804725-4a > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_804725-4a > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_804725-4a{position:relative;}@media all and (min-width: 1025px){.wp-block-kadence-column.kb-section-dir-horizontal>.kt-inside-inner-col>.kadence-column9109_804725-4a{-webkit-flex:0 1 90%;flex:0 1 90%;max-width:unset;margin-left:unset;margin-right:unset;}}@media all and (max-width: 1024px){.kadence-column9109_804725-4a > .kt-inside-inner-col{border-top:1px solid #cf2e2e;border-right:1px solid #cf2e2e;border-bottom:1px solid #cf2e2e;border-left:1px solid #cf2e2e;flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column9109_804725-4a:hover > .kt-inside-inner-col{border-top:3px solid #cf2e2e;border-right:3px solid #cf2e2e;border-bottom:3px solid #cf2e2e;border-left:3px solid #cf2e2e;}}@media all and (max-width: 767px){.kadence-column9109_804725-4a > .kt-inside-inner-col{border-top:1px solid #cf2e2e;border-right:1px solid #cf2e2e;border-bottom:1px solid #cf2e2e;border-left:1px solid #cf2e2e;flex-direction:column;justify-content:center;}.kadence-column9109_804725-4a:hover > .kt-inside-inner-col{border-top:3px solid #cf2e2e;border-right:3px solid #cf2e2e;border-bottom:3px solid #cf2e2e;border-left:3px solid #cf2e2e;}.wp-block-kadence-column.kb-section-sm-dir-vertical:not(.kb-section-sm-dir-horizontal):not(.kb-section-sm-dir-specificity)>.kt-inside-inner-col>.kadence-column9109_804725-4a{max-width:90%;-webkit-flex:1;flex:1;margin-left:auto;margin-right:auto;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_804725-4a\"><div class=\"kt-inside-inner-col\">\n<h2 class=\"wp-block-heading has-text-align-center\">Kemas kini<\/h2>\n\n\n\n<p>Pada Oktober 2023, LHDN telah semak semula masa pelaksanaan seperti berikut:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><style>.kadence-column9109_5e4ece-f7 > .kt-inside-inner-col{padding-left:var(--global-kb-spacing-xs, 1rem);}.kadence-column9109_5e4ece-f7 > .kt-inside-inner-col,.kadence-column9109_5e4ece-f7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_5e4ece-f7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_5e4ece-f7 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_5e4ece-f7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_5e4ece-f7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_5e4ece-f7{position:relative;}@media all and (max-width: 1024px){.kadence-column9109_5e4ece-f7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9109_5e4ece-f7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_5e4ece-f7\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-text-align-center\">Ogos 2024<\/h3>\n\n\n\n<p>Perniagaan dengan perolehan <strong>RM100 juta<\/strong> atau lebih.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><style>.kadence-column9109_403f71-0b > .kt-inside-inner-col{padding-left:var(--global-kb-spacing-xs, 1rem);}.kadence-column9109_403f71-0b > .kt-inside-inner-col,.kadence-column9109_403f71-0b > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_403f71-0b > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_403f71-0b > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_403f71-0b > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_403f71-0b > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_403f71-0b{position:relative;}@media all and (max-width: 1024px){.kadence-column9109_403f71-0b > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9109_403f71-0b > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_403f71-0b\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-text-align-center\">Januari 2025<\/h3>\n\n\n\n<p>Perniagaan dengan perolehan <strong>antara RM25 juta dan RM100 juta<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><style>.kadence-column9109_4f847c-13 > .kt-inside-inner-col{padding-left:var(--global-kb-spacing-xs, 1rem);}.kadence-column9109_4f847c-13 > .kt-inside-inner-col,.kadence-column9109_4f847c-13 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_4f847c-13 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_4f847c-13 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_4f847c-13 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_4f847c-13 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_4f847c-13{position:relative;}@media all and (max-width: 1024px){.kadence-column9109_4f847c-13 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9109_4f847c-13 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_4f847c-13\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-text-align-center\">Julai 2025<\/h3>\n\n\n\n<p><strong>SEMUA<\/strong> perniagaan lain.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/12\/revised-timeline-1024x576.png\" rel=\"lightbox[9297]\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/12\/revised-timeline-1024x576.png\" alt=\"pelaksanaan e-invois disemak semula\" class=\"wp-image-9077\" title=\"pelaksanaan e-invois disemak semula\" srcset=\"https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/12\/revised-timeline-1024x576.png 1024w, https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/12\/revised-timeline-600x338.png 600w, https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/12\/revised-timeline-300x169.png 300w, https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/12\/revised-timeline-768x432.png 768w, https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/12\/revised-timeline-905x509.png 905w, https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/12\/revised-timeline.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/div><\/div><\/div>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-9109_fbcf93-70 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-9109_fbcf93-70 .kt-divider{border-top-width:1px;height:1px;border-top-color:#9b51e0;width:50%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-9109_fbcf93-70\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\">Lebih lanjut mengenai pelaksanaan e-Invois di Malaysia<\/h4>\n\n\n<style>.kadence-column9109_790acc-56 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-xs, 1rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-left:var(--global-kb-spacing-xs, 1rem);}.kadence-column9109_790acc-56 > .kt-inside-inner-col{border-top:1px solid #abb8c3;border-right:1px solid #abb8c3;border-bottom:1px solid #abb8c3;border-left:1px solid #abb8c3;}.kadence-column9109_790acc-56 > .kt-inside-inner-col,.kadence-column9109_790acc-56 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_790acc-56 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_790acc-56 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_790acc-56 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_790acc-56 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_790acc-56{position:relative;}@media all and (max-width: 1024px){.kadence-column9109_790acc-56 > .kt-inside-inner-col{border-top:1px solid #abb8c3;border-right:1px solid #abb8c3;border-bottom:1px solid #abb8c3;border-left:1px solid #abb8c3;flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9109_790acc-56 > .kt-inside-inner-col{border-top:1px solid #abb8c3;border-right:1px solid #abb8c3;border-bottom:1px solid #abb8c3;border-left:1px solid #abb8c3;flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_790acc-56\"><div class=\"kt-inside-inner-col\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/myob-accounting.com.my\/what-is-e-invoicing\/\" title=\"Apakah itu e-invois?\">Apakah itu e-Invois?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/myob-accounting.com.my\/ms\/e-invois\/urus-niaga-terjejas\/\" title=\"Jenis transaksi yang terjejas\">Jenis-jenis transaksi<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/myob-accounting.com.my\/ms\/e-invois\/cara-menyerahkan\/\" title=\"Cara menghantar e-invois kepada LHDN\">Cara menghantar<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/myob-accounting.com.my\/ms\/e-invois\/rangka-kerja-saling-kendali\/\" title=\"Inisiatif e-Invois kebangsaan MDEC\">Rangka kerja e-Invois yang boleh dikendalikan<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/myob-accounting.com.my\/ms\/e-invois\/medan-diperlukan\/\" title=\"Medan e-Invois yang diperlukan\">Medan yang diperlukan<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/myob-accounting.com.my\/ms\/e-invois\/perniagaan-ke-pengguna\/\" title=\"Transaksi perniagaan kepada pengguna\">Transaksi Perniagaan kepada Pengguna<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/myob-accounting.com.my\/ms\/e-invois\/bersiap-sedia\/\" title=\"Bersedia untuk pelaksanaan e-Invois\">Bersedia<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/myob-accounting.com.my\/ms\/e-invois\/soalan-lazim\/\" title=\"Soalan Lazim e-Invois\">Soalan lazim<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/myob-accounting.com.my\/ms\/e-invois\/latihan-portal-myinvois\/\" title=\"Latihan Portal MyInvois\">Latihan Portal MyInvois<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-9109_e8f57f-7e .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-9109_e8f57f-7e .kt-divider{border-top-width:1px;height:1px;border-top-color:#9b51e0;width:50%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-9109_e8f57f-7e\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Siapa perlu melaksanakan e-Invois?<\/h2>\n\n\n\n<p>LHDN telah menetapkan bahawa semua individu dan entiti yang sah di bawah perundangan yang menjalankan aktiviti komersial di Malaysia perlu mematuhi keperluan e-Invois, termasuk:<\/p>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li>Persatuan<\/li>\n\n\n\n<li>Kumpulan orang<\/li>\n\n\n\n<li>Cawangan<\/li>\n\n\n\n<li>Amanah perniagaan<\/li>\n\n\n\n<li>Koperasi<\/li>\n\n\n\n<li>Syarikat<\/li>\n\n\n\n<li>Perkongsian Liabiliti Terhad (PLT)<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li>Perkongsian<\/li>\n\n\n\n<li>Tabung amanah hartanah<\/li>\n\n\n\n<li>Amanah harta<\/li>\n\n\n\n<li>Amanah pelaburan hartanah<\/li>\n\n\n\n<li>Pejabat perwakilan dan wilayah<\/li>\n\n\n\n<li>Badan amanah<\/li>\n\n\n\n<li>Unit amanah.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Pelaksanaan secara sukarela<\/h2>\n\n\n\n<p>Perniagaan yang tidak berada dalam ambang hasil yang dinyatakan di atas boleh memilih untuk melaksanakan e-Invois lebih awal.<\/p>\n\n\n<style>.kadence-column9109_fe46a1-75{max-width:90%;margin-left:auto;margin-right:auto;}.wp-block-kadence-column.kb-section-dir-horizontal:not(.kb-section-md-dir-vertical)>.kt-inside-inner-col>.kadence-column9109_fe46a1-75{-webkit-flex:0 1 90%;flex:0 1 90%;max-width:unset;margin-left:unset;margin-right:unset;}.kadence-column9109_fe46a1-75 > .kt-inside-inner-col,.kadence-column9109_fe46a1-75 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_fe46a1-75 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_fe46a1-75 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_fe46a1-75 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_fe46a1-75 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_fe46a1-75{position:relative;}@media all and (min-width: 1025px){.wp-block-kadence-column.kb-section-dir-horizontal>.kt-inside-inner-col>.kadence-column9109_fe46a1-75{-webkit-flex:0 1 90%;flex:0 1 90%;max-width:unset;margin-left:unset;margin-right:unset;}}@media all and (max-width: 1024px){.kadence-column9109_fe46a1-75 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.wp-block-kadence-column.kb-section-sm-dir-vertical:not(.kb-section-sm-dir-horizontal):not(.kb-section-sm-dir-specificity)>.kt-inside-inner-col>.kadence-column9109_fe46a1-75{max-width:90%;-webkit-flex:1;flex:1;margin-left:auto;margin-right:auto;}.kadence-column9109_fe46a1-75 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_fe46a1-75\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading\">Mengapa memilih pelaksanaan awal?<\/h3>\n\n\n\n<p>Walaupun perniagaan mungkin mempunyai perolehan kurang daripada RM100 juta atau RM50 juta, ia mungkin mempunyai pelanggan yang jatuh dalam ambang tersebut.<\/p>\n\n\n\n<p>Oleh itu, apabila perniagaan ini mengeluarkan invois, ia akan memudahkan pertukaran digital dokumen.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"turnover\">Bagaimanakah pendapatan ditentukan?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Berdasarkan akaun yang telah diaudit bagi <strong>tahun kewangan berakhir 2022<\/strong> . Jika tahun kewangan diubah, maka perolehan akan diproratakan dalam tempoh 12 bulan.<\/li>\n\n\n\n<li>Bagi perniagaan yang tidak dikehendaki mempunyai akaun yang diaudit, serta bagi individu yang menjalankan aktiviti komersial, perolehan akan berdasarkan <strong>penyata cukai bagi tahun taksiran 2022<\/strong> .<\/li>\n<\/ul>\n\n\n\n<p>Kriteria adalah berdasarkan perolehan bagi tahun kewangan 2022 walaupun perolehan pada 2023 adalah kurang daripada jumlah yang ditetapkan. <\/p>\n\n\n\n<p>Perniagaan yang baru diperbadankan dikehendaki melaksanakan e-Invois menjelang Julai <s>2025-2026<\/s> .<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Apakah kategori urus niaga yang terjejas?<\/h2>\n\n\n\n<p>Pelaksanaan e-Invois akan meliputi:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Perniagaan ke Perniagaan (B2B)<\/li>\n\n\n\n<li>Perniagaan kepada Pengguna (B2C)<\/li>\n\n\n\n<li>Perniagaan kepada Kerajaan (B2G)<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Penalti dan implikasi jika tidak mematuhi<\/h2>\n\n\n<style>.kadence-column9109_f9f929-40 > .kt-inside-inner-col,.kadence-column9109_f9f929-40 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_f9f929-40 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_f9f929-40 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_f9f929-40 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_f9f929-40 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_f9f929-40{position:relative;}.kadence-column9109_f9f929-40, .kt-inside-inner-col > .kadence-column9109_f9f929-40:not(.specificity){margin-left:var(--global-kb-spacing-md, 2rem);}@media all and (max-width: 1024px){.kadence-column9109_f9f929-40 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9109_f9f929-40 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_f9f929-40\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading\">Pembekal<\/h3>\n\n\n\n<p>Kegagalan mematuhi keperluan e-Invois boleh menyebabkan denda tidak kurang daripada RM200.00 dan tidak lebih daripada RM20,000.00 atau penjara tidak melebihi 6 bulan atau kedua-duanya sekali.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column9109_7d5e6e-92 > .kt-inside-inner-col,.kadence-column9109_7d5e6e-92 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_7d5e6e-92 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_7d5e6e-92 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9109_7d5e6e-92 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9109_7d5e6e-92 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_7d5e6e-92{position:relative;}.kadence-column9109_7d5e6e-92, .kt-inside-inner-col > .kadence-column9109_7d5e6e-92:not(.specificity){margin-left:var(--global-kb-spacing-md, 2rem);}@media all and (max-width: 1024px){.kadence-column9109_7d5e6e-92 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9109_7d5e6e-92 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_7d5e6e-92\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading\">Pembeli<\/h3>\n\n\n\n<p>Implikasi pelaksanaan e-Invois ke atas pembeli ialah invois daripada pembekal yang tidak disahkan oleh LHDN mungkin tidak dibenarkan sebagai perbelanjaan untuk tujuan cukai.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Siapa yang dikecualikan?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pemerintah dan Ketua Pemerintah<\/li>\n\n\n\n<li>Bekas Pemerintah dan Ketua Pemerintah<\/li>\n\n\n\n<li>Permaisuri Raja Negeri yang bergelar Raja Perempuan, Sultanah, Tengku Ampuan, Raja Permaisuri, Tengku Permaisuri atau Permaisuri.<\/li>\n\n\n\n<li>Permaisuri Mantan Raja Negeri yang sebelum ini bergelar Raja Perempuan, Sultanah, Tengku Ampuan, Raja Permaisuri, Tengku Permaisuri atau Permaisuri.<\/li>\n\n\n\n<li>Kerajaan<\/li>\n\n\n\n<li>Kerajaan negeri dan pihak berkuasa negeri<\/li>\n\n\n\n<li>Pihak berkuasa kerajaan<\/li>\n\n\n\n<li>Pihak berkuasa tempatan<\/li>\n\n\n\n<li>Pihak berkuasa berkanun dan badan berkanun<\/li>\n\n\n\n<li>Kemudahan yang disediakan oleh kerajaan, pihak berkuasa atau badan tersebut di atas (cth., hospital, klinik, dewan serbaguna, dsb.)<\/li>\n\n\n\n<li>Pejabat konsular dan pegawai diplomatik, pegawai konsular dan pekerja konsular<\/li>\n\n\n\n<li>Individu yang tidak menjalankan perniagaan<\/li>\n<\/ul>\n\n\n\n<p>Walau bagaimanapun, pembekal kepada yang tersebut di atas masih dikehendaki mengeluarkan e-Invois apabila menyediakan perkhidmatan atau barangan.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n<style>.kb-row-layout-id10783_c9786e-ee > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id10783_c9786e-ee > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id10783_c9786e-ee > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id10783_c9786e-ee > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id10783_c9786e-ee > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id10783_c9786e-ee > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id10783_c9786e-ee alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column10783_bfca2f-0e > .kt-inside-inner-col{display:flex;}.kadence-column10783_bfca2f-0e > .kt-inside-inner-col,.kadence-column10783_bfca2f-0e > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column10783_bfca2f-0e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column10783_bfca2f-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}.kadence-column10783_bfca2f-0e > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column10783_bfca2f-0e > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column10783_bfca2f-0e > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column10783_bfca2f-0e{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_bfca2f-0e{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_bfca2f-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column10783_bfca2f-0e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column10783_bfca2f-0e{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column10783_bfca2f-0e{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_bfca2f-0e{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_bfca2f-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column10783_bfca2f-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column10783_bfca2f-0e{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_bfca2f-0e{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_bfca2f-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column10783_bfca2f-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column10783_bfca2f-0e\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/myob-accounting.com.my\/solutions\/abss-connect\/\"><img decoding=\"async\" width=\"300\" height=\"305\" src=\"https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2024\/08\/abss-cloud-connect.png\" alt=\"ABSS Cloud Connect\" class=\"wp-image-10739\" srcset=\"https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2024\/08\/abss-cloud-connect.png 300w, https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2024\/08\/abss-cloud-connect-295x300.png 295w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/figure>\n<\/div><\/div>\n\n\n<style>.kadence-column10783_010edb-b9 > .kt-inside-inner-col{display:flex;}.kadence-column10783_010edb-b9 > .kt-inside-inner-col,.kadence-column10783_010edb-b9 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column10783_010edb-b9 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column10783_010edb-b9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}.kadence-column10783_010edb-b9 > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column10783_010edb-b9 > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column10783_010edb-b9 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column10783_010edb-b9{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_010edb-b9{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_010edb-b9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column10783_010edb-b9 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column10783_010edb-b9{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column10783_010edb-b9{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_010edb-b9{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_010edb-b9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column10783_010edb-b9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column10783_010edb-b9{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_010edb-b9{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_010edb-b9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column10783_010edb-b9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column10783_010edb-b9\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-text-align-center\"><a href=\"https:\/\/myob-accounting.com.my\/solutions\/abss-connect\/\" title=\"ABSS Connect\">ABSS Connect<\/a><\/h3>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\">e-Invoice compliant accounting solutions<\/h4>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id10783_3b00ee-09 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id10783_3b00ee-09 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id10783_3b00ee-09 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id10783_3b00ee-09 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id10783_3b00ee-09 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id10783_3b00ee-09 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id10783_3b00ee-09 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column10783_ea25a5-f0 > .kt-inside-inner-col{display:flex;}.kadence-column10783_ea25a5-f0 > .kt-inside-inner-col,.kadence-column10783_ea25a5-f0 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column10783_ea25a5-f0 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column10783_ea25a5-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}.kadence-column10783_ea25a5-f0 > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column10783_ea25a5-f0 > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column10783_ea25a5-f0 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column10783_ea25a5-f0{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_ea25a5-f0{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_ea25a5-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column10783_ea25a5-f0 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column10783_ea25a5-f0{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column10783_ea25a5-f0{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_ea25a5-f0{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_ea25a5-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column10783_ea25a5-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column10783_ea25a5-f0{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_ea25a5-f0{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column10783_ea25a5-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column10783_ea25a5-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column10783_ea25a5-f0\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-text-align-center\">Need more information?<\/h3>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/myob-accounting.com.my\/contact-us\/\" target=\"_blank\" rel=\"noopener\" title=\"Contact us\">Contact us<\/a><\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column10783_eec3e1-44 > .kt-inside-inner-col{display:flex;}.kadence-column10783_eec3e1-44 > .kt-inside-inner-col,.kadence-column10783_eec3e1-44 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column10783_eec3e1-44 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 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.kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column10783_eec3e1-44 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column10783_eec3e1-44\"><div class=\"kt-inside-inner-col\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"171\" height=\"170\" src=\"https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/12\/customer-service.png\" alt=\"Need help?\" class=\"wp-image-9252\" srcset=\"https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/12\/customer-service.png 171w, https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/12\/customer-service-100x100.png 100w, https:\/\/myob-accounting.com.my\/wp-content\/uploads\/2023\/12\/customer-service-150x150.png 150w\" sizes=\"(max-width: 171px) 100vw, 171px\" \/><\/figure>\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity has-luminous-dusk-gradient-background has-background\"\/>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\"><style>.kadence-column9109_081e6e-c9 > .kt-inside-inner-col{display:flex;}.kadence-column9109_081e6e-c9 > .kt-inside-inner-col,.kadence-column9109_081e6e-c9 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_081e6e-c9:hover > .kt-inside-inner-col{border-top:1px solid #a78cfa;border-right:1px solid #a78cfa;border-bottom:1px solid #a78cfa;border-left:1px solid #a78cfa;}.kadence-column9109_081e6e-c9:hover > .kt-inside-inner-col,.kadence-column9109_081e6e-c9:hover > 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.wp-block-kadence-column.kadence-column9109_081e6e-c9{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9109_081e6e-c9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9109_081e6e-c9 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_081e6e-c9{position:relative;}@media all and (max-width: 1024px){.kadence-column9109_081e6e-c9:hover > .kt-inside-inner-col{border-top:1px solid #a78cfa;border-right:1px solid #a78cfa;border-bottom:1px solid #a78cfa;border-left:1px solid #a78cfa;}}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column9109_081e6e-c9{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9109_081e6e-c9{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9109_081e6e-c9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column9109_081e6e-c9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kadence-column9109_081e6e-c9:hover > .kt-inside-inner-col{border-top:1px solid #a78cfa;border-right:1px solid #a78cfa;border-bottom:1px solid #a78cfa;border-left:1px solid #a78cfa;}.kt-row-column-wrap > .kadence-column9109_081e6e-c9{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9109_081e6e-c9{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9109_081e6e-c9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9109_081e6e-c9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_081e6e-c9\"><div class=\"kt-inside-inner-col\"><style>.kt-svg-icons9109_8f9b60-50 .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette4, #2D3748);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons9109_8f9b60-50{justify-content:center;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons9109_8f9b60-50 alignnone\"><style>.kt-svg-item-9109_f5fb82-7b .kb-svg-icon-wrap, .kt-svg-style-stacked.kt-svg-item-9109_f5fb82-7b .kb-svg-icon-wrap{color:#de7cd1;font-size:50px;}.kt-svg-item-9109_f5fb82-7b:hover .kb-svg-icon-wrap{color:#af7cde;}<\/style>\n<div class=\"wp-block-kadence-single-icon kt-svg-style-default kt-svg-icon-wrap kt-svg-item-9109_f5fb82-7b\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_arrowLeftCircle\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  role=\"img\"><title>Previous article<\/title><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 8 8 12 12 16\"\/><line x1=\"16\" y1=\"12\" x2=\"8\" y2=\"12\"\/><\/svg><\/span><\/div>\n<\/div>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/myob-accounting.com.my\/ms\/e-invois\/\" title=\"Apakah itu e-Invois?\">Apakah e-Invois<\/a><\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\"><style>.kadence-column9109_97d640-49 > .kt-inside-inner-col{display:flex;}.kadence-column9109_97d640-49 > .kt-inside-inner-col,.kadence-column9109_97d640-49 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9109_97d640-49:hover > .kt-inside-inner-col{border-top:1px solid #a78cfa;border-right:1px solid #a78cfa;border-bottom:1px solid #a78cfa;border-left:1px solid #a78cfa;}.kadence-column9109_97d640-49:hover > .kt-inside-inner-col,.kadence-column9109_97d640-49:hover > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column9109_97d640-49:hover > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}.kadence-column9109_97d640-49 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9109_97d640-49 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}.kadence-column9109_97d640-49 > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column9109_97d640-49 > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column9109_97d640-49 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column9109_97d640-49{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9109_97d640-49{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9109_97d640-49 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9109_97d640-49 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9109_97d640-49{position:relative;}@media all and (max-width: 1024px){.kadence-column9109_97d640-49:hover > .kt-inside-inner-col{border-top:1px solid #a78cfa;border-right:1px solid #a78cfa;border-bottom:1px solid #a78cfa;border-left:1px solid #a78cfa;}}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column9109_97d640-49{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9109_97d640-49{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9109_97d640-49 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column9109_97d640-49 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kadence-column9109_97d640-49:hover > .kt-inside-inner-col{border-top:1px solid #a78cfa;border-right:1px solid #a78cfa;border-bottom:1px solid #a78cfa;border-left:1px solid #a78cfa;}.kt-row-column-wrap > .kadence-column9109_97d640-49{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9109_97d640-49{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9109_97d640-49 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9109_97d640-49 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9109_97d640-49\"><div class=\"kt-inside-inner-col\"><style>.kt-svg-icons9109_24925f-f0 .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette4, #2D3748);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons9109_24925f-f0{justify-content:center;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons9109_24925f-f0 alignnone\"><style>.kt-svg-item-9109_301487-86 .kb-svg-icon-wrap, .kt-svg-style-stacked.kt-svg-item-9109_301487-86 .kb-svg-icon-wrap{color:#de7cd1;font-size:50px;}.kt-svg-item-9109_301487-86:hover .kb-svg-icon-wrap{color:#af7cde;}<\/style>\n<div class=\"wp-block-kadence-single-icon kt-svg-style-default kt-svg-icon-wrap kt-svg-item-9109_301487-86\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_arrowRightCircle\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  role=\"img\"><title>Previous article<\/title><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 16 16 12 12 8\"\/><line x1=\"8\" y1=\"12\" x2=\"16\" y2=\"12\"\/><\/svg><\/span><\/div>\n<\/div>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/myob-accounting.com.my\/ms\/e-invois\/urus-niaga-terjejas\/\" title=\"Jenis-jenis transaksi\">Jenis-jenis transaksi<\/a><\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-9109_0b43b3-a1 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-9109_0b43b3-a1 .kt-divider-stripe{height:1px;width:80%;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-9109_0b43b3-a1\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><span class=\"kt-divider-stripe\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" class=\"kb-pattern-svg-divider kb-stripes-svg\"><defs><pattern id=\"pat9109_0b43b3-a1\" width=\"7\" height=\"7\" patternTransform=\"rotate(40)\" patternUnits=\"userSpaceOnUse\"><line x1=\"0\" y=\"0\" x2=\"0\" y2=\"7\" stroke=\"#eee\" stroke-width=\"4\"><\/line><\/pattern><\/defs><rect width=\"100%\" height=\"100%\" fill=\"url(#pat9109_0b43b3-a1)\" opacity=\"1\"><\/rect><\/svg><\/span><\/div><\/div>\n<\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Pada 22 Mei 2023, LHDN telah mengumumkan bahawa e-Invois akan dilaksanakan di Malaysia secara berperingkat mulai 2024. Pelaksanaan ini akan dibahagikan kepada empat fasa, lima fasa, bermula dari Jun, Ogos 2024 hingga Januari 2027, Julai 2026. Garis masa pelaksanaan LHDN menyemak semula garis masa pelaksanaan e-Invois mulai 1 Julai 2025 Perniagaan dengan perolehan kurang daripada&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":9500,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","cybocfi_hide_featured_image":"","footnotes":""},"class_list":["post-9297","page","type-page","status-publish","hentry"],"aioseo_notices":[],"taxonomy_info":[],"featured_image_src_large":false,"author_info":{"display_name":false,"author_link":"https:\/\/myob-accounting.com.my\/ms\/author\/admin\/"},"comment_info":"","_links":{"self":[{"href":"https:\/\/myob-accounting.com.my\/ms\/wp-json\/wp\/v2\/pages\/9297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/myob-accounting.com.my\/ms\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/myob-accounting.com.my\/ms\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/myob-accounting.com.my\/ms\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/myob-accounting.com.my\/ms\/wp-json\/wp\/v2\/comments?post=9297"}],"version-history":[{"count":55,"href":"https:\/\/myob-accounting.com.my\/ms\/wp-json\/wp\/v2\/pages\/9297\/revisions"}],"predecessor-version":[{"id":13392,"href":"https:\/\/myob-accounting.com.my\/ms\/wp-json\/wp\/v2\/pages\/9297\/revisions\/13392"}],"up":[{"embeddable":true,"href":"https:\/\/myob-accounting.com.my\/ms\/wp-json\/wp\/v2\/pages\/9500"}],"wp:attachment":[{"href":"https:\/\/myob-accounting.com.my\/ms\/wp-json\/wp\/v2\/media?parent=9297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}