If the individual landlord is running the property as a business (e.g., renting out multiple units regularly), they must issue an e-Invoice to the tenant.
If the individual landlord is not conducting a business (e.g., renting a single unit occasionally), and the tenant is a business, then the tenant is responsible to issue a self-billed e-Invoice for the rental payment.
Example:
Mr. Tan rents out 5 shop lots as part of his property business → Mr. Tan issues e-Invoice to each tenant.
Mrs. Lee rents out her single apartment to a corporate tenant → The corporate tenant issues a self-billed e-Invoice to record the expense.
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