REPUBL]C OF TFIE PFIILIPPX.JES Et-ffiErU &; HI?

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DEPARTMENT OF FNANCE
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BUI{EAU OF INTERNAL RE\,'ENUE I'lg\l Lr g
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REVENI.JE RECULATION]S NC. I+' N I5

SUB'ECT AMENDINC SECTION 2 OF REVENUE RECULATIONS NO. 12.2015

IN RELATION TO REVENUE RECULATIONS NO. 1O.2Oi5

TO AII Business Establishments, Internal Revenue Officials and Employees

and Others Concerned

SECTION 1. SCOPE. - Pursuant to the provisions of Section B oi Revenue R.egulations

(RR) No. 10-2015, also known as the Use of Non-thermal Paper for All Cash Register
Machines (CRMs)/Pqint-of-Sale (POS) Machines and Cther lnvoice/Receipt Cenerating
Machine/Software, these Regulations are hereby issued to further amencl RR No. l2-2015.

SECTICN 2. AMENDMENT. Section 2 of RR No. t2-2015, is hereby further amencled ro

be reacl as follor,vs:

,,XXX XXX
XXX

SECTCN B. fRANS/fCRY PROVlSlCAIS. - in orcler to provicle antple tinte

in procuring, reconfiguring ntachines ancl svstents, to contpltt w,ith SectioD 5,
acljustments shall be trnclerLaken on or l:efore uecember 3i,201 5. Ar-tv
extension clLte to enhancen'tents of s\/sten'ts recluireci to l:e unclertaken abroacl
shall seek the approrraliront the concernecl Regional Director or ACtR, La,ge
Taxpayer Service wttich shall not lse longer than six (g) ntonths front the
effectivi 11' o{ these Regulatiot'ts.

xxx xxx"

SECTION 3. EFFECTIVITY. The ltrovrsions of these Regr-rlatiorrs sirall ial<e eilect

inrnrecliatelr,.
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cESAR vlp-uYrrYIN,rn
Secretarv o1' Flnatice

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Recor rtlrencltng Altltrova I:

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