What is the treatment payout for the Incentive to HO outlets (such as Bataras group, Servay, etc.)?

We will have to distinguish clearly the nature of “Incentive” and “Display Rental”. As stated in Section 8.3 (a) of the e-Invoice Specific Guideline published by IRBM on 28/10/2023, Harrisons shall use Self-billed e-Invoice for payment made to agents, dealers, distributors, etc. this inclusive of “Incentive”, “Commission”, etc. However, for “Display Rental” which is initiated by a Rental Agreement, which shall require outlets to issue e-Invoice to Harrisons.