About this document
Iloilo Tax Case: Smart Communications by Gyelamagne Estrada is a document available to read on EtoBox.
This case discusses whether Smart Communications is exempt from paying local franchise and business taxes to the City of Iloilo for the years 1997 to 2001. The City of Iloilo assessed Smart over P764,545.29 in taxes plus interest and surcharges. Smart protested, claiming exemption under its legislative franchise and the Public Telecoms Act. The Supreme Court ruled that Smart cannot validly claim tax exemption and upheld the City of Iloilo
- Author
- Gyelamagne Estrada
- Language
- EN