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.
