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...