Suspension of Issuance of Assessments for Deficiency Value-Added Tax against Cinema/Theater Operators/Owners
Revenue Memorandum Order No. 26-05 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Oct 11, 2005
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October 11, 2005 REVENUE MEMORANDUM ORDER NO. 26-05 SUBJECT : Suspension of Issuance of Assessments for Deficiency Value-Added Tax against CINEMA/THEATER OPERATORS/OWNERS TO : All Internal Revenue Officers and Employees Concerned The issue on whether or not operators/owners of cinemas/theaters are subject to value-added tax (VAT) on sale of services under Section 108 of the Tax Code is now pending resolution in the Court of Tax Appeals (CTA). In view of the foregoing, the issuance of assessments for deficiency VAT against operators/owners of cinemas/theaters is hereby suspended until further notice, provided that the taxpayer concerned shall execute a waiver of the statute of limitations under the Tax Code. DASCIc This Revenue Memorandum Order shall take effect immediately. (SGD.) JOSE MARIO C. BUAG OIC Commissioner of Internal Revenue
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