REVENUE REGULATIONS NO. 10-2015 issued on September 21, 2015 prescribes the use of non-thermal paper for all Cash Register Machines (CRMs)/Point-of-Sales (POS) Machines and other invoice/receipt generating machine/software. All new business registrants with CRM/POS/other similar machines/software with builtin printer for their transactions shall use non-thermal paper only. For existing registered taxpayers with said machines/software using thermal paper, a tiered compliance structure is put in place to allow them to meet the compliance requirements over a three (3) year-period (3 years depreciable life). Accordingly, all existing taxpayers with CRM/POS/other similar machines/software using thermal paper for their daily transactions are subject to the prescribed staggered implementation dates, to wit: For those subject machines registered starting: Staggered Implementation Dates: July 1, 2014 onwards On or before July 1, 2018 July 1, 2013 – June 30, 2014 On or before July 1, 2017 Prior July 1, 2012 – June 30, 2013 On or before September 1, 2016 The Official Receipts (ORs) for sales of services or Sales Invoices/ Commercial Invoices (SIs/CIs) for sales of goods generated from CRM/POS/other similar machines/software shall be printed showing among others the following: a. Taxpayer’s (TP) Registered Name; b. TP’s Business Name/style (if any); c. A statement that the taxpayer is Value–Added Tax (VAT) or Non-VAT registered followed by the Taxpayers Identification Number (TIN) and 4-digit Branch Code (Example: VAT Registered TIN 123-456-789-0000); d. Machine Identification Number (MIN); e. Detailed business address where such ORs/SIs/CIs shall be used/located; f. Date of transaction; g. Serial Number of the OR/SI/CI printed prominently; h. A space provided for the Name, Address and TIN of the buyer; i. Description of the items/goods or nature of service; j. Quantity; k. Unit cost; l. Total cost; m. VAT amount (if transaction is subject to 12% VAT); n. If the VAT taxpayer is engaged in mixed transactions, the amounts involved shall be broken down to: VATable Sales, VAT Amount, Zero Rated Sales, and VAT Exempt Sales; o. For Non-VAT ORs/SIs and other CIs (VAT or Non-VAT) such as delivery receipts, order slips, purchase orders, provisional receipts, acknowledgment receipts, collection receipts, credit/debit memo, job orders and other similar documents that form part of the accounting records of the taxpayer and/or issued to their customers, in addition to the enumerated applicable information, the phrase “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX” in bold letters, shall be conspicuously printed at the bottom of the Non-VAT ORs/SIs and other CIs; p. Taxpayers whose transactions are not subject to VAT or Percentage Tax shall issue Non-VAT principal receipts/invoices indicating prominently at the face of such receipts/invoices the word “EXEMPT”. q. If the taxpayer is subject to Percentage Tax under Title V of the National Internal Revenue Code, as amended, but also sells goods/services under Section 109 (A) to (W), excluding (E) of the same Code, as amended by Republic Act No. 10378, the Non-VAT principal receipts/invoices shall indicate the breakdown of Sales Subject to Percentage Tax (SSPT) and Exempt Sales. The following information shall be printed at the bottom portion of the OR/SI/CI: a. Name, address and TIN of the accredited supplier of CRM/POS/other similar machines/software; b. Accreditation number and the date of accreditation (date issued “mm/dd/yyyy” and valid until “mm/dd/yyyy”) of the accredited supplier; c. BIR Final Permit to Use (PTU) Number; d. The phrase “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE PERMIT TO USE.” For taxpayers transacting with Senior Citizen/s (SC/s) and/or Person/s With Disability (PWD) pursuant with Republic Act No. 9994 (“Expanded Senior Citizens Act of 2010”), in addition to the said information, a space for the following shall also be required: a. Senior Citizen/PWD TIN; b. OSCA ID No./PWD ID No.; c. Senior Citizen Discount/PWD Discount (show detailed breakdown of 20% discount and/or 12% VAT exempt); and d. Signature of the Senior Citizen/PWD. However, for taxpayers whose transactions are not covered by RA 9994, the above information may not be indicated. All existing taxpayers issuing receipts/invoices generated thru CRM/POS/other similar machine/software (using thermal paper or otherwise), including those connected to a network or linked to Computerized Accounting System (CAS) or component(s) thereof, generating electronic receipts, shall be covered by the aforesaid requirements. Reconfiguration of machines and adjustments in the systems (to be able to comply with the aforesaid requirements) shall be undertaken on or before October 1, 2015. Any 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 effectivity of these Regulations.