root: initialized repository

This patch is to initialize this data repository.

Signed-off-by: (Holloway) Chew, Kean Ho <[email protected]>

.gitignore

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+#####################
+# User defined
+#####################
+
+#####################
+# Standard FHS
+#####################
+vendor/
+output/
+/releases/
+!/*/releases/
+
+#####################
+# ZORALab's Monteur
+#####################
+/.monteurFS/
+/.configs/montuer/secrets/
+.bin/
+
+#####################
+# AutomataCI
+#####################
+/SECRETS.toml
+/bin
+/lib
+/tools
+/tmp
+/log
+/build
+/pkg
+/releases
+/resources/changelog/*/.*
+/artifact*
+/pkgAUTOMATACI
+/.internals/docs/*/*.pdf
+
+#####################
+# Angular
+#####################
+/out-tsc
+/bazel-out
+cache/
+coverage/
+dist/
+.sass-cache/
+connect.lock
+libpeerconnection.log
+testem.log
+typings
+
+#####################
+# LibreOffice
+#####################
+.~lock*
+
+#####################
+# Syncthing
+#####################
+.thumbnails/
+
+#####################
+# Python
+#####################
+venv/
+__pycache__
+.coverage
+
+#####################
+# Rust
+#####################
+target/
+*.profraw
+
+#####################
+# Hugo
+#####################
+themes/
+public/
+.hugo_build.lock
+
+#####################
+# LetsEncrypt
+#####################
+certbot.log
+
+#####################
+# Android Studio
+#####################
+/build
+
+#####################
+# vim
+#####################
+4913
+*.swp
+
+#####################
+# C Language
+#####################
+*.d
+!*.d/
+*.o
+*.a
+*.dll
+*.exe
+*.elf
+*.hex
+*.bin
+
+#####################
+# Node
+#####################
+node_modules/
+npm-debug.log
+yarn-error.log
+coverage/
+dist/
+.nyc_output
+
+#####################
+# Databases
+#####################
+*.db
+
+#####################
+# SQLite
+#####################
+*.sqlite3
+*.sqlite
+*.sqlite-journal
+*.db-journal
+
+#####################
+# GitHub
+#####################
+gh-pages/
+
+#####################
+# Logs
+#####################
+*.log
+
+#####################
+# MacOS specifics
+#####################
+.DS_Store
+Thumbs.db
+
+#####################
+# AWS CLI credential blobs
+#####################
+.aws/credentials
+aws/credentials
+homefolder/aws/credentials
+
+#####################
+# Private RSA SSH keys
+#####################
+/ssh/id_rsa
+/.ssh/personal_rsa
+/config/server_rsa
+id_rsa
+.id_rsa
+
+#####################
+# Private DSA SSH keys
+#####################
+/ssh/id_dsa
+/.ssh/personal_dsa
+/config/server_dsa
+id_dsa
+.id_dsa
+
+#####################
+# Private ed25519 SSH keys
+#####################
+/ssh/id_ed25519
+/.ssh/personal_ed25519
+/config/server_ed25519
+id_ed25519
+.id_ed25519
+
+#####################
+# Private ECDSA SSH keys
+#####################
+/ssh/id_ecdsa
+/.ssh/personal_ecdsa
+/config/server_ecdsa
+id_ecdsa
+.id_ecdsa
+
+#####################
+# Any file with .pem or .key extensions
+#####################
+*.pem
+*.key
+*.crt
+
+#####################
+# Any file ending with _history or .history extension
+#####################
+pry.history
+bash_history

CITATION.cff

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+# WARNING: auto-generated by AutomataCI
+
+cff-version: "1.2.0"
+type: "software"
+date-released: "2024-08-29"
+title: "LHDN e-Invoice Findings for Sole Proprietorship"
+version: "0.0.1"
+license: "CC-BY-ND"
+repository: "https://github.com/ChewKeanHo/RESEARCH_LHDN-E-Invoice-for-Sole-Proprietorship"
+repository-code: "https://github.com/ChewKeanHo/RESEARCH_LHDN-E-Invoice-for-Sole-Proprietorship"
+repository-artifact: "https://github.com/ChewKeanHo/RESEARCH_LHDN-E-Invoice-for-Sole-Proprietorship"
+url: "https://www.hollowaykeanho.com"
+contact:
+  - affiliation: "(Holloway) Chew, Kean Ho"
+    email: "[email protected]"
+    website: "https://www.hollowaykeanho.com"
+abstract: |-
+  In Year 2024, Malaysia Inland Revenue Board (LHDN) had begun rolling out its
+  e-Invoice system starting from August 1, 2024 for taxpayers with annual
+  turnover or revenue more than 100 millions. LHDN is estimating that in year
+  2025, all taxpayers shall implement e-Invoice regardless of sizes and income
+  amount. While small businesses registered sole proprietorship are not required
+  to participate before 1 July 2025, some of us, especially independent content
+  artists and social media influencers registered as one, are still required to
+  do so in order to be validated, recognized, and claimable via LHDN taxation
+  filing (pull-in effect). Otherwise, the small business will be essentially
+  locked out from making any corporation deals for both supply chain and
+  customers ends.
+
+  However, for sole proprietorship, there is not enough information and emphasis
+  on how to perform one aside from the general guidance compared to public and
+  private corporations. After the author, a sole proprietor who personally
+  explored and successfully experienced a filing as a seller, it’s safe to share
+  the knowledge to the similar fate.
+
+  This paper shares the experience utilizing LHDN e-Invoice as a sole proprietor
+  mainly for enabling and validating counterparts’ invoices (supplier and
+  customers). As the paper was written in August 2024 where LHDN is still
+  beta-testing the system with both private and public corporations, the content
+  of the paper can be outdated as time flows per LHDN pursue of continuous
+  improvements. To avoid conflict of interest, reader MUST AND SHALL always
+  refer to LHDN provided guidelines to perform e-invoices. The author shall be
+  held liable for any consequences for the reader.
+message: |-
+  Please cite and reference this repository accordingly.
+authors:
+  - given-names: "Kean Ho"
+    family-names: "Chew"
+    email: "[email protected]"
+    affiliation: "Independent"
+    orcid: "https://orcid.org/0000-0003-4202-4863"
+identifiers:
+  - type: doi
+    value: "10.5281/zenodo.10846862"
+    description: "General & Latest"
+keywords:
+  - "LHDN"
+  - "IRB"
+  - "e-invoice"
+  - "finding"
+  - "dataset"
+  - "sole proprietorship"
+  - "Malaysia"