The e-Invoice Guideline and the Income Tax Act do not specifically mention any penalty or offence for incorrect classification codes. However, using the wrong code may:
1. Cause mismatches in reporting or analysis by LHDN.
2. Trigger questions during audits or data reviews.
3. Affect the accuracy of your internal accounting and tax records.
Recommendation: Always double-check classification codes before submission to ensure accurate reporting and avoid unnecessary clarifications from LHDN.
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