No. When you make a payment to the government (e.g. duty, levy, tax, or license fee), this is treated as an expense. Since the government is exempted from issuing e-Invoices, they will provide you with a receipt or official payment proof instead. You should keep that document and record the expense in your system as usual. No e-Invoice or self-billed e-Invoice is required in this case.
The TIN EI00000000040 is only used when you are supplying/charging the government (i.e. the government is the buyer and you are the supplier). In that scenario, you must issue an e-Invoice and use:
- TIN: EI00000000040
- Reg No.: Obtain from the government sector/department. If they cannot provide one, you may use "NA" (as per the following FAQ Q26).
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