4.4.- Chapter IV General rules for the issuance, filing and recording of sales receipts and remission guides.

Article 23. - Forms Printing and filling the sales receipts and guides for reference. - The sales receipt and referral guidelines should be printed only by authorized establishments graphics except in cases of import of sale .They can be filled manually, mechanically or by computer systemsCopies of sales receipts shall be filled by using carbon paper, carbon or carbonless self chemist.The sales receipt and referral guidelines should not show smudges. amendments or deletions.The sales receipt and referral guide to record defectsfilling, mentioned in the preceding paragraph shall be canceled and filed the original and copies as provided in this Regulation.Section 24. - Sales receipts issued by cash registers. - The cash registers to issue tickets to those referred to in Article 1 of this Regulation, shall be exclusively, the type of "closed program", meaning one who does not allow modifications or alterations to the sales receipts issued or printing tapes record retention. must have also loves witness or audit tape to record all information about the operations performed. The program must ensure the incorruptibility of the control dataThe Original tickets will be issued in addition to the witness or audit tape. These latter can not be generated by the printing system technique. It may issue additional copies using carbon paper or carbonless chemical.Cash registers users must declare to the Internal Revenue Service in the form and terms as it shall determine the make, serial number and location by setting each of the machines they use, and the changes that occur.The Internal Revenue Service through binding resolution determine, when appropriate the requirement that certain groups of taxpayers cash registers used to indicate which machine types and brands that meet the technical requirements of this Article and process for incorporation.Section 25. - Sending information to the Internal Revenue Service. - Records andfiles of sale and submission guidelines, must be submitted to the Internal Revenue Service in the form and terms that are established for the purpose.