Summary
RR No. 6-2016 extends the deadline for using non-thermal paper and for procuring and re-configuring information on Cash Register Machines (CRMs), Point-of-Sales (POS) machines and other invoice or receipt generating machines or software.
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Key points
- Taxpayers covered. All existing taxpayers with CRM, POS or similar machines or software that use thermal paper for daily transactions follow the staggered dates.
- Staggered dates by registration. Machines registered July 1, 2014 onwards: on or before July 1, 2018. Registered July 1, 2013 to June 30, 2014: on or before July 1, 2017. Registered prior July 1, 2012 to June 30, 2013: on or before December 31, 2016.
- Adjustments to machines and systems. Adjustments must be made on or before December 31, 2016.
- Extension for work done abroad. An extension for system enhancements done abroad needs approval of the concerned Regional Director or ACIR, Large Taxpayers Service. It cannot exceed 6 (six) months from the effectivity of the Regulations.
Who is affected
- Taxpayers using CRM/POS or similar machines or software with thermal paper
Deadlines and effectivity
- Registered July 1, 2014 onwards: on or before July 1, 2018
- Registered July 1, 2013 to June 30, 2014: on or before July 1, 2017
- Registered prior July 1, 2012 to June 30, 2013: on or before December 31, 2016
- Adjustments: on or before December 31, 2016
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.