FACTS: On February 18, 2002, Smart filed a special civil action for declaratory relief for the ascertainment of its rights and obligations under the Tax Code of the City of Davao, which imposes a franchise tax on businesses enjoying a franchise within the territorial jurisdiction of Davao. Smart avers that its telecenter in Davao City… Read More SMART vs. CITY OF DAVAO G.R. No. 155491 September 16, 2008 Franchise Tax, Tax Exemption, “in lieu of all taxes” Clause