Sefer Ha’mitzvos Ha’Katzar (The concise book of mitzvos) By the Chofetz Chaim

This book lists the Torah mitzvos that can be observed today

Second Section – the Negative Commandments

176. It is a negative commandment “do not shave the temples of the head”

As it states in Vayikra (Leviticus) 19:27, “you shall not round off the temples of your head.” A person transgresses this commandment for each temple individually. Therefore, a person who shaves both temples, even if it was shaved at the same time, is given lashes twice – no difference if he shaved each temple or if he shaved his entire head at once. The punishment of lashes is only given to the person who does the actual shaving but the person who is shaved does not receive lashes, unless he helps the person doing the shaving. Even with scissors it is forbidden to shave the temples. A woman is not forbidden from shaving her temples, but she is forbidden to shave the temples of a man. She is even forbidden to shave the temples of a boy who is a minor.

This applies in all places and at all times.