Once a business is issuing e-Invoices, the next question is how HASiL reviews compliance. HASiL has published the Rangka Kerja Semakan Pematuhan e-Invois (e-Invoice compliance review framework), with an effective date of 15 December 2025. The framework is published in Malay.
What the framework covers
The framework states that the main objective of e-Invoice compliance review is to encourage voluntary compliance with tax laws, and that compliance review is also a means of enforcing them. It refers to the obligation to issue e-Invoices under the Income Tax Act 1967 and the related petroleum and Labuan legislation, and states that the e-Invoice Guideline and e-Invoice Specific Guideline in force apply for review purposes. It also covers how cases are selected and reviews carried out, voluntary disclosure, the rights and responsibilities of officers, taxpayers and tax agents, confidentiality, offences and appeals.
Readiness after go-live
For finance leaders, the framework is a reminder that readiness continues after implementation. It helps to have a named owner for correspondence from HASiL, records that link each e-Invoice to the underlying transaction and the accounting entries, and a routine for identifying and correcting errors. HASiL's current e-Invoice guidelines set out the detailed requirements, and its implementation timeline shows which taxpayers are in scope and from when. Both are updated from time to time, so checking the current versions is worthwhile.
For related reading, see our articles on confirming your applicable e-Invoice phase and e-Invoice-ready accounting systems.
This article is general information only. Requirements depend on each company's circumstances; please refer to HASiL's official framework, and see Saifudin & Co's tax advisory and compliance services if you would like assistance.