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  • Tax 2 - Court of Tax Appeals Smart Communications, Inc vs. Municipality of Malvar, Batangas GR No. 204429

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    Smart Communications constructed a telecommunications tower in Malvar, Batangas. Malvar passed Ordinance 18 and issued an assessment for taxes owed by Smart for the tower. When Smart did not pay, Malvar posted a closure notice on the tower. Smart protested the assessment and closure notice, arguing lack of due process, but Malvar denied the protest. The RTC ruled on the assessment but not on the validity of Ordinance 18. The Court of Tax Appeals will determine the legality of Ordinance 18 and whether Smart was afforded due process in the tax assessment.

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    Smart Communications constructed a telecommunications tower in Malvar, Batangas. Malvar passed Ordinance 18 and issued an assessment for taxes owed by Smart for the tower. When Smart did not pay, Malvar posted a closure notice on the tower. Smart protested the assessment and closure notice, arguing lack of due process, but Malvar denied the protest. The RTC ruled on the assessment but not on the validity of Ordinance 18. The Court of Tax Appeals will determine the legality of Ordinance 18 and whether Smart was afforded due process in the tax assessment.

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    5 views1 page

    Tax 2 - Court of Tax Appeals Smart Communications, Inc vs. Municipality of Malvar, Batangas GR No. 204429

    Uploaded by

    Joyce
    Smart Communications constructed a telecommunications tower in Malvar, Batangas. Malvar passed Ordinance 18 and issued an assessment for taxes owed by Smart for the tower. When Smart did not pay, Malvar posted a closure notice on the tower. Smart protested the assessment and closure notice, arguing lack of due process, but Malvar denied the protest. The RTC ruled on the assessment but not on the validity of Ordinance 18. The Court of Tax Appeals will determine the legality of Ordinance 18 and whether Smart was afforded due process in the tax assessment.

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    of 1

    1128 Voluntary Joyce

    Tax 2 – Court of Tax Appeals

    Smart Communications, Inc vs. Municipality of Malvar, Batangas


    GR No. 204429

    Facts:
    Smart Communications Inc. (Smart) , a domestic company providing
    telecommunications services to the public construscted a telecommunications
    tower within the Municipality of Malvar, Batangas (Malvar) .

    Malvar passed Ordinance 18

    Smart received an assessment letter with a schedule of payment for Smart’s


    telecommunication tower.

    Due to the alleged arrears in the payment, Malvar caused the posting of a
    closure notice on the telecoms tower

    Smart filed a protest, claiming lack of due process in the issuance of the
    assessment and closure notice. This protest was denied by Malvar

    Smart then filed an Appeal/ Petition with the RTC assailing the validity of
    ordinance 18. However the RTC merely resolved the issue on the validity of the
    assessment and did not rule on the legality of Ordinance No. 18.

    Issues:
    Held:

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