PINT MY self-billing rules (Malaysia)
28 rules, version 1.3.1, published by OpenPeppol (Published for implementers, source). Checked with PINT MY Self-Billing Invoice, PINT MY Self-Billing Credit Note .
- aligned-ibrp-001-my Specification identifier (ibt-024) MUST start with the value 'urn:peppol:pint:selfbilling-1@my-1'.
- aligned-ibrp-002 Business process (ibt-023) MUST be in the format 'urn:peppol:bis:selfbilling'.
- aligned-ibrp-046 Each tax breakdown (ibg-23) MUST have a tax category tax amount (ibt-117).
- aligned-ibrp-047 Each tax breakdown (ibg-23) MUST be defined through a tax category code (ibt-118). VAT subtotals need a code; AAL subtotals must use code 'TTX'.
- aligned-ibrp-048 VAT subtotals MUST have a tax rate (ibt-119) except when ID='O'. AAL/TTX subtotals MUST NOT contain a tax rate.
- aligned-ibrp-cl-01-my Malaysian invoice tax categories MUST be coded using Malaysian codes.
- aligned-ibrp-e-05 In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Exempt from tax", the Invoiced item tax rate (ibt-152) MUST be 0 (zero).
- aligned-ibrp-e-08 In a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Exempt from tax" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the tax category codes (ibt-151, ibt-95, ibt-102) are "Exempt from tax".
- aligned-ibrp-e-09 The tax category tax amount (ibt-117) In a tax breakdown (ibg-23) where the tax category code (ibt-118) equals "Exempt from tax" MUST equal 0 (zero).
- aligned-ibrp-hvg-08 For each different value of tax category rate (ibt-119) where the tax category code (ibt-118) is "HVG", the tax category taxable amount (ibt-116) in a tax breakdown (ibg-23) MUST equal the sum of Invoice line net amounts (ibt-131) plus the sum of document level charge amounts (ibt-99) minus the sum of document level allowance amounts (ibt-92) where the tax category code (ibt-151, ibt-102, ibt-95) is "HVG" and the tax rate (ibt-152, ibt-103, ibt-96) equals the tax category rate (ibt-119).
- aligned-ibrp-hvg-09 The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where tax category code (ibt-118) is "HVG" MUST equal the tax category taxable amount (ibt-116) multiplied by the tax category rate (ibt-119).
- aligned-ibrp-hvg-10 A tax breakdown (ibg-23) with tax Category code (ibt-118) "HVG" MUST not have a tax exemption reason code (ibt-121) or tax exemption reason text (ibt-120).
- aligned-ibrp-lvg-08 For each different value of tax category rate (ibt-119) where the tax category code (ibt-118) is "LVG", the tax category taxable amount (ibt-116) in a tax breakdown (ibg-23) MUST equal the sum of Invoice line net amounts (ibt-131) plus the sum of document level charge amounts (ibt-99) minus the sum of document level allowance amounts (ibt-92) where the tax category code (ibt-151, ibt-102, ibt-95) is "LVG" and the tax rate (ibt-152, ibt-103, ibt-96) equals the tax category rate (ibt-119).
- aligned-ibrp-lvg-09 The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where tax category code (ibt-118) is "LVG" MUST equal the tax category taxable amount (ibt-116) multiplied by the tax category rate (ibt-119).
- aligned-ibrp-lvg-10 A tax breakdown (ibg-23) with tax Category code (ibt-118) "LVG" MUST not have a tax exemption reason code (ibt-121) or tax exemption reason text (ibt-120).
- aligned-ibrp-o-09 The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Not subject to tax" MUST be 0 (zero).
- aligned-ibrp-sa-08 For each different value of tax category rate (ibt-119) where the tax category code (ibt-118) is "SA", the tax category taxable amount (ibt-116) in a tax breakdown (ibg-23) MUST equal the sum of Invoice line net amounts (ibt-131) plus the sum of document level charge amounts (ibt-99) minus the sum of document level allowance amounts (ibt-92) where the tax category code (ibt-151, ibt-102, ibt-95) is "SA" and the tax rate (ibt-152, ibt-103, ibt-96) equals the tax category rate (ibt-119).
- aligned-ibrp-sa-09 The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where tax category code (ibt-118) is "SA" MUST equal the tax category taxable amount (ibt-116) multiplied by the tax category rate (ibt-119).
- aligned-ibrp-sa-10 A tax breakdown (ibg-23) with tax Category code (ibt-118) "SA" MUST not have a tax exemption reason code (ibt-121) or tax exemption reason text (ibt-120).
- aligned-ibrp-se-08 For each different value of tax category rate (ibt-119) where the tax category code (ibt-118) is "SE", the tax category taxable amount (ibt-116) in a tax breakdown (ibg-23) MUST equal the sum of Invoice line net amounts (ibt-131) plus the sum of document level charge amounts (ibt-99) minus the sum of document level allowance amounts (ibt-92) where the tax category code (ibt-151, ibt-102, ibt-95) is "SE" and the tax rate (ibt-152, ibt-103, ibt-96) equals the tax category rate (ibt-119).
- aligned-ibrp-se-09 The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where tax category code (ibt-118) is "SE" MUST equal the tax category taxable amount (ibt-116) multiplied by the tax category rate (ibt-119).
- aligned-ibrp-se-10 A tax breakdown (ibg-23) with tax Category code (ibt-118) "SE" MUST not have a tax exemption reason code (ibt-121) or tax exemption reason text (ibt-120).
- aligned-ibrp-ttx-08 – Tourism Tax (TTX/AAL) MUST NOT include a tax percentage.
- aligned-ibrp-ttx-09 – Tourism Tax (TTX/AAL) amount MUST equal the sum of line-level TTX tax amounts and TTX amounts on document-level allowances/charges.
- ibr-02-my An Invoice shall have the Supplier’s BRN Number (ibt-030).
- ibr-03-my An Invoice shall have the Buyer's BRN Number (ibt-047).
- ibr-04-my An Invoice shall have the Supplier’s TIN (ibt-032).
- ibr-cl-05-my If Tax accounting currency (ibt-006) is present, it shall be coded using MYR in ISO code list of 4217.