Does the exemption apply to all MSMEs? MSME 豁免是否适用于所有中小微企业？
Does the exemption apply to all MSMEs? MSME 豁免是否适用于所有中小微企业？
Does the exemption apply to all MSMEs?
The exemption applies to all categories of taxpayers (e.g., individuals, partnerships, companies, cooperatives, etc.) with an annual turnover or revenue below RM1 million. However, this exemption does not apply to the following taxpayers:
a) taxpayer with non-individual shareholder(s) (or equivalent) with annual turnover or revenue of at least RM1 million; or
b) taxpayer is a subsidiary of a holding company with annual turnover or revenue of at least RM1 million; or
c) taxpayer has related company* / joint venture with annual turnover or revenue of at least RM1 million.
MSME 豁免是否适用于所有中小微企业？ 不完全适用。
📌一般规则（可豁免） ➡只要纳税人（无论是个人、合伙、公司或合作社）：
年营业额 < RM1,000,000
👉则可豁免实施 e-Invoice
⚠️重要例外（不适用豁免） 即使营业额低于 RM1 million，以下情况仍必须实施 e-Invoice： a) 存在公司股东（Non-individual shareholder） ➡若该股东本身的营业额 ≥ RM1 million
b) 属于集团子公司（Subsidiary） ➡若该公司是母公司的子公司 且母公司营业额 ≥ RM1 million
c) 存在关联公司 / 合资公司（Related Company / JV） ➡若关联公司或合资公司的营业额 ≥ RM1 million 📌 “关联公司”定义依据： 《Promotion of Investments Act 1986》第 2 条 一句话重点 👉是否豁免，不只是看营业额，而是看“公司结构 / 集团关系”
Philippines