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 Information on All Cash Register Machines (CRMs)/Point-Of-Sales (POS) Machines and Other Invoice/Receipt Generating Machine/Software

August 16, 2016 REVENUE REGULATIONS NO. 06-16 SUBJECT : 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 Information on All Cash Register Machines (CRMs)/Point-Of-Sales (POS) Machines and Other Invoice/Receipt Generating Machine/Software TO : All Business Establishments, Internal Revenue Officials and Employees and Others Concerned SECTION 1. Scope. Pursuant to the provisions of Section 244, in relation to Sections 203, 222 and 235 of the National Internal 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 Non-thermal paper and for the procurement and reconfiguration of information on all CRM/POS and other invoice/receipt-generating machine/software. SECTION 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 . . . . . 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 Staggered Implementation registered starting: 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." "SECTION 8. Transitory Provisions . In order to provide ample time in procuring, reconfiguring machines and systems, to comply with Section 5, adjustments shall be undertaken on or before December 31, 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." CAIHTE SECTION 3. Effectivity. These Regulations shall take effect fifteen (15) days after its publication in a newspaper of general circulation. (SGD.) CARLOS G. DOMINGUEZ Secretary of Finance Recommending Approval: (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Published in Manila Bulletin on September 26, 2016.