Currently, no system changes are required, as this adjustment is considered a short-term transitional handling. In addition, no official specification or guideline has been released by the government regarding the exact adjustment method.
The following approach is proposed as a workaround. However, you are advised to confirm with the government authorities (LHDN) to ensure that this method is acceptable.
Step 1: Reverse the Validated e-Invoice
Issue a full Credit Note to reverse the validated e-Invoice.
Note: Customers should confirm with LHDN whether reversing a validated e-Invoice using a Credit Note is allowed, as the original invoice may have already been successfully validated in the system.
Step 2: Reissue the Invoice with the Correct Tax Rate
Create and issue a new invoice with a 6% SST tax rate.
With this approach, the RM20.00 amount will not be reported under SST tax code 18C3.
Step 3: Post a Journal Entry to Report Under SST 18C3
If the RM20.00 needs to be reported under SST 18C3, the user must post a Journal Entry.
The first line of the journal entry must be assigned with the SST tax code 18C3.
The adjustment amount (RM20.00) should be reflected accordingly.
Important: Ensure the 18C3 tax code is applied to the first journal entry line so that the amount is correctly captured in the SST reporting.
When exported to SST 02 form:
