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JurisprudenceG.R. No. 167260 -

G.R. No. 167260 - THE CITY OF ILOILO, MR. ROMEO V. MANIKAN, IN HIS CAPACITY AS THE TREASURER OF ILOILO CITY, VS. SMART COMMUNICATIONS, INC. (SMART).D E C I S I O N - Supreme Court E-Library

Cited Laws

RA 541RA 7716RA 450,RA 522RA 7294RA 442RA 1RA 7925RA 528RA 7160RA 1119,RA 9337RA 667RA 6938,RA 591,
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TL;DR — Ruling

WHEREFORE , we hereby GRANT the petition and REVERSE the decision of the RTC dated January 19, 2005 in Civil Case No. 02-27144 and find SMART liable to pay the local franchise and business taxes amounting to P764,545.29, assessed against it by petitioner, plus the surcharges and interest due thereon. SO ORDERED.

Decision

Ruling

WHEREFORE , we hereby GRANT the petition and REVERSE the decision of the RTC dated January 19, 2005 in Civil Case No. 02-27144 and find SMART liable to pay the local franchise and business taxes amounting to P764,545.29, assessed against it by petitioner, plus the surcharges and interest due thereon. SO ORDERED.

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