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            A main contractor charges a sub-contractor for work and penalties due to delays. Is an e-Invoice required for these charges?

            Created by QNE Software Sdn bhd, Modified on Thu, 24 Jul at 12:09 PM by QNE Software Sdn bhd

            Yes, an e-Invoice is required to be issued by contractors (as defined in the Income Tax (Construction Contracts) Regulations 2007) for charges to sub-contractors.

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