Is there any concern on timing difference (especially between different financial year) between Supplier’s e-Invoice & Buyer’s Purchase? (e.g. Goods in transit, Rebates & Incentive on previous months purchase, etc.)

From the perspective of the IRBM, timing differences between the Supplier’s e-Invoice and the Buyer’s purchase may be a concern.  These timing differences may impact the accurate reporting of taxable transactions, especially when they occur across different financial years.  The IRBM may require additional documentation or clarification to ensure that the correct tax liabilities are accounted for in the appropriate periods.  However, as practiced previously, these adjustments will be proposed and done by PwC after the year-end audit.