Tuesday, September 22, 2015

Use of Non-Thermal Paper For All Cash Register Machines (CRMs) / Point-Of-Sales (POS) Machines And Other Invoice/Receipt Generating Machine/Software

The CIR of the BIR just recently issued Revenue Regulations (RR) No. 10-2015 to inform all Business Establishments, Internal Revenue Officials and Employers and Others Concerned about SECTION 1 of the Regulations that pursuant to the provisions of section 244, in relation to Sections 203, 222 and 235 of the National Internal Revenue Code of 1997 (NIRC, as amended, these Regulations is hereby promulgated to mandate the use of Non-thermal paper for all CRM/POS and other invoice/receipt-generating machine/software.
For Retention Periods of books of account, including subsidiary book and other accounting records; information and other concerns please refer http://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202015/RR%20No.%2010-2015.pdf of the full text of Revenue Regulations No. 10-2015

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