Use of Non-Thermal Paper and for the Procurement and Reconfiguration of lnformation on All Cash Register Machines (CRMs)/PointOf-Sales (POS) Machines and Other lnvoice/Receipt Generating Machine/ Software

The bureau recently issued Revenue Regulations (RR) No. 6-2016 amending further Sections 4 and 8 of Revenue Regulations (RR) No. 10-2015, as amended by RR Nos. 12-2015 and 14-2015, extending the deadline prescribed for the Use of Non-Thermal Paper and for the Procurement and Reconfiguration of lnformation on All Cash Register Machines (CRMs)/PointOf-Sales (POS) Machines and Other lnvoice/Receipt Generating Machine/ Software 

SECTION 1. SCOPE. - Pursuant to the provisions of Section 244, in relation to Sections 203, 222 and 235 of the National lnternal Revenue Code (NIRC) of 1997, as amended, these Regulations is hereby promulgated to further amend Sections 4 and 8 of RR No. 10-2015, as amended by RR Nos. 12-2015 and 14-2015, extending the prescribed deadline for the use of Nonthermal paper and for the procurement and reconfiguration of information on all CRM/POS and other invoice/receipt- generating machine/software. 

SECTTON 2. AMENDMENTS. - Sections 4 and 8 of RR No. 10-2015, are hereby amended to read as follows: 

"SECTION 4. EXISTING REGISTERED TAXPAYERS WITH CRM/POS/OTHER SIMILAR MACHINE/SOFTWARE USING THERMAL PAPER. - Xxx xxx xxx. Accordingly, all existing taxpayers with CRM/POS/other similar machines/software using thermal paper for their daily transactions are subject to the herein prescribed staggered implementation dates, to wit: 

For those subject machines registered starting: Staggered lmplementation Dates: 

July 1, 2014 onwards On or before July 1, 2018 

July 1, 2013 - June 30, 2014 On or before July 1,2017 

Prior July 1,2012 - June 30, 2013 

On or before December 31, 2016 xxx xxx xxx." "SECTlON 8. TRANSITORY PROVISIONS. - ln order to provide ample time in procuring, reconfiguring machines and systems, to comply with Section 5, adjustments shall be undertaken on or before December 3l, 2016. Any extension due to enhancements of systems required to be undertaken abroad shall seek the approval from the concerned Regional Director or ACIR, Large Taxpayer Service which shall not be longer than six (6) months from the effectivity of these Regulations." 

SECTION 3. EFFECTIVITY. -These Regulations shalltake effect fifteen (15) days after its publication in a newspaper of general circulation.