The Makati City local government issued a closure order against Smart Communications Inc. for operating without a business permit since 2019.
According to the order of desistance or closure dated Feb. 23, 2023, the headquarters, located at 6799 Ayala Avenue in Barangay San Lorenzo, Makati City, violated Section 4A.01 of the Revised Makati Revenue Code or City Ordinance No. 2004-A-025.
In 2016, the Office of the City Treasurer launched an examination on the company’s tax payments and documents. The telecommunications company said that the Makati City government has “no jurisdiction to audit the company’s financial statements and operations in other branches nationwide. It insisted that the company has “submitted all records related to its operations within the city and paid the necessary taxes.”
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