REVENUE REGULATIONS NO. 26-2003 issued on October 7, 2003 prescribes the modified procedures of registering manually-printed receipts or sales/commercial invoices prior to their use, amending the requirement of stamping the BIR-registration thereon. In lieu of the usual stamping of BIR registration on every booklet of manuallyprinted receipts and invoices to confirm or signify registration thereof, the printer indicated in the BIR duly approved “Authority to Print Receipts and/or Invoices” (ATP) shall issue to the taxpayer a duly stamped BIR-registered “Printer’s Certificate of Delivery of Receipts and Invoices” (PCD) for printed receipts and invoices. The said certificate may be issued either on a “one-time basis” for full delivery of ordered receipts/invoices or on a “piece-meal basis” in case of partial delivery. In case of “piecemeal basis,” the corresponding PCD shall be issued to the taxpayer every time a delivery of the ordered receipts/invoices is made. Consequently, manually-printed receipts/invoices are deemed duly registered receipts or invoices only if they are covered by a duly approved and issued ATP and BIR-registered PCD. No receipt or sales/ commercial invoice shall be issued by a seller to any customer or client unless the former has received his copy of the duly stamped BIR-Registered PCD indicating the inclusive serial numbers of the receipts/invoices printed and delivered and the due dates of submission of the copy of the PCD to the concerned BIR offices. Unused or unissued receipts or sales/commercial invoices in the possession of taxpayers, which have been previously registered and stamped prior to the effectivity of these Regulations, may still be used while supply lasts based from the last approved “Authority to Print.”