RMO No. 26-2005 — Suspends until further notice the issuance of assessments for deficiency Value-Added Tax against cinema/theater operators/owners Digest

REVENUE MEMORANDUM ORDER NO. 26-2005 issued on October 21, 2005 suspends until further notice the issuance of assessments for deficiency Value-Added Tax against cinema/theater operators/owners, provided that the taxpayer concerned shall execute a waiver of the statute of limitations under the Tax Code.