Mandatory use of non-thermal paper for tape receipts (Revenue Regulations 10- 2015)
Use of non-thermal paper for all CRM/POS and other invoice/receipt-generating machine/software shall be mandatory effective on October 7, 2015 (15th day after its publication) for new business registrants.
Considering the costs of transitioning to non-thermal paper, for existing registered taxpayers, staggered implementation shall be in effect over three years as follows:
Machines Registration date: Implementations 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
Existing taxpayers, though, may opt to transition to non-thermal paper earlier. The use of non-thermal paper is necessary to ensure the preservation of documents over the required 10-year period.
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