RR No. 14-2015 — Amends Section 2 of Revenue Regulations (RR) No. 12-2015 in relation to RR No. 10-2015 (Published in Manila Bulletin on November 10, 2015)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PH DEPARTMENT OF FINANCE IPPINES PTHET ST TPSRAAL RINIHU YECORDE MCT DIMEION HOv "0 9 Z015 1 0: AM

Quezon City RECEIVEE UMLa

REVENUE REGULATIONS NO. 14- M015

SUB!ECT AMENDING SECTiON 2 OF REVENUE REGULATIONS NO. 12-2015 IN RELATION TO REVENUE REGULATIONS NO. 10-2015

TO All Business Establishments, Interna! Revenue Officiais and Employees and Others Concerned

Machines (CRMs)/Point-of-Sale (POS) Machines and Other invoice/Receipt Generating (RR) No. 10-2015, also known as the Use of Non-thermal Paper for All Cash Register Machine/Software, these Regulations are hereby issued to further amend RR No. 12-2015. SECTION 1. SCOPE. - Pursuant to the provisions of Section 8 of Revenue Regulations

be read as follows: SECTION 2. AMENDMENT. Section 2 of RR No. 12-2075, is hereby further amencled to

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effectivity of these Regulations. SECTION 8. TRANSITORY PROVISIONS. - In orcier to provide ample time in procuring, reconfiguring machines and systems, to comply with Section 5. 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 adjustments shall be undertaken on or before December 31. 2015. Any

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Immediately. Section 3. eFFectivity. The provisions of these Regulations shall take effect

XXy Cesar v.Purisima Secretary of Finance

028?5 Reconimending Approval:

KIM S.ACINtO-HEnArES Commissicner of Internal Revenue 036811

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