RR No. 6-2016 — Extends the deadline prescribed for the use of non-thermal paper and for the procurement and re-configuration of information on all Cash Register Machines (CRMs)/Point-of-Sales (POS) machines and other invoice/receipt generating machine/software (Published in Manila Bulletin on September 26, 2016) Digest | Full Text

B':BFAU 0F IIffERNAt RI\TNLIi c<'.=' R-E,PUBLIC OF THE PHILIPPINES DEPARIMENT OF FINANCE BUREAU OF INTERNAI REVENUE R.ECET August 16,2016 /7tb b REVENUE REGULATIONS NO. - SUBJECT : Amending Further Sections 4 and 8 of Revenue Regulations (RR) No. 10'2015, TO as amended by RR Nos. L2-2015 and t4-2015, 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)/Point- Of-Sales (POS) Machines and Other lnvoice/Receipt Generating Machine/ Software All Business Establishments, lnternal Revenue Officials and Employees and Others Concerned - SECTION 1. SCOPE. Pursuant to the provisions of Section 244, in relation to Sections ZO3, ZZZ 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 Non- thermal 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 stMtLAR 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 Staggered lmplementation Dates: starting: On or before July 1, 2018 On or before July 1,2017 July 1, 2014 onwards On or before December 31,20L6 july 1, 2013 - June 30,201'4 Prior July 1,2012 - June 30, 2013 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 December3l,2OL6. Any extension

::,?,t.. 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. EFFECTIVIW. -These Regulations shalltake effect fifteen (15) days after its publication in a newspaper of general circulation. CARLOS G. DOMINGUEZ Secretary of Finance Recom mending Approva I : B:IBIAU OF II.ITE}INAL NEIXNN DJVISIOT{ /tr*\q?a1 RECORr4lq.u,0G9T. CAESAR R. DULAY Y, M, SEP 23 2016 r+ Commissioner of lnternal Revenue Wqt" 0010 65 R.ECEIVED D-