Over 6,000 Taxpayers Turn To e-Invoice PKPS For Penalty-Free Record Corrections

KUALA LUMPUR, Nov 6 (Bernama) -- More than 6,000 taxpayers have come forward to correct their transaction records through the e-Invoice Special Voluntary Disclosure Programme (PKPS), which allows businesses to update their information without facing penalties or compliance audits.

Inland Revenue Board (HASiL) e-Invoice Division director (Tax Operations Sector) Dr Rasyidah Che Rosli said the programme, which began on July 7, would run until Dec 31, 2027, giving taxpayers an opportunity to rectify errors in their records ahead of the full implementation of the e-Invoice system's final phase.

She said all corrections must comply with the prescribed guidelines, using either version 1.2 or 1.3 of the format to distinguish amended records from new transactions.

“Through the PKPS, we are giving businesses an opportunity to review and correct any inaccuracies in their earlier e-Invoice transaction records that may have arisen during the initial stages of implementation.

“So far, about 6,000 taxpayers have come forward to make corrections. However, this does not necessarily mean that all their transactions were incorrect, as only certain transactions may have required updates,” she said during an appearance on Bernama TV’s Ruang Bicara programme titled “e-Invois: Memacu Digitalisasi, Memperkukuh Pematuhan Cukai” yesterday.

Rasyidah said taxpayers need not fear enforcement action as long as they voluntarily made the necessary corrections within the stipulated period and complied with the prescribed guidelines.

“As long as corrections are made within the stipulated period, no penalties will be imposed and no compliance audits will be conducted. We want to encourage businesses to come forward voluntarily without fear,” she said.

Rasyidah said the PKPS covers three categories of taxpayers, namely those with unrecorded transactions due to a lack of understanding or system limitations during the initial implementation phase; those seeking to correct errors in existing e-Invoice records; and businesses that are required to implement e-Invoicing but have yet to issue any e-Invoices.

Meanwhile, Rasyidah said HASiL had received 2.16 billion e-Invoices in real time from more than 270,000 taxpayers since the system was introduced on Aug 1, 2024.

She said HASiL was also using artificial intelligence (AI) and machine learning technologies to better analyse taxpayer profiles, identify transaction patterns and assess potential risks of tax non-compliance.

Rasyidah said the data analysis was complemented by a "nudging" approach, which uses friendly reminders to encourage taxpayers to fulfil their tax obligations voluntarily.

“Through this approach, more than 97,000 taxpayers have come forward to file their tax returns voluntarily, involving a total tax amount of RM1.6 billion,” she said.

She added that HASiL remained committed to providing guidance to taxpayers through advisory services and regular engagement sessions to facilitate the smooth implementation of the e-Invoice system.

--BERNAMA