Totally defeat the purpose of e-invoice where the targetted companies (<1m) all can continue lari tax. Already say GST is the best tamau dengar, no one can lari tax, semua kena.

GST is way less complicated la and all are taxed with targetted relief thru zero rated item. Refund is another issue, even nowaday LHDN is having problem with tax refund on excess company PCB.

Now u have this half baked e-invoice that try to target small businesses but end up with most of them are spared now. Really a waste of resources and not achieving the objective.

The objective is to increase tax collection by reducing leakages. This e-invoice implementation at 1m treshold is really a failure compare to GST @ 6%.