DIGITEL MOBILE PHILIPPINES, INC. v. THE CITY GOVERNMENT OF BACOOR CITY, ATTY. EDITH C. NAPALAN, IN HER CAPACITY AS CITY TREASURER, AND MR. FRANCISCO J. OCAMPO, IN HIS CAPACITY AS HEAD OF THE BUSINESS PERMIT AND LICENSING OFFICE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION DIGITEL MOBILE CTAAC NO. 118 PHILIPPINES, INC., Members: Petitioner, BAUTISTA, Chairperson FABON-VICTORINO, and -versus- RINGPIS-LIBAN~ THE CITY GOVERNMENT OF BACOOR, ATTY. EDITH Promulgated: C. NAPALAN, ET AL., Respondents. JAN 0 8 20~ - - - - - - - - - X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ~ - :,o;;~,p-:_- -----X RESOLUTION On December 16, 2014, the parties filed a Joint Motion to Dismiss stating that: 1. The Parties - Digitel Mobile Philippines, Inc. ("DMPI") and the City Government of Bacoor, Atty. Edith C. Napalan, in her capacity as City Treasurer, and Mr. Francisco J. Ocampo, in his capacity as Head of Business Permit and Licensing Office, have fully setded their claims to their mutual satisfaction, and agreed to terminate this action by the following agreement, the terms of which are not contrary to law, morals, good customs, public order, or public policy. 2. The parties agree that Petitioner's gross sales of handsets and accessories shall be subject to the local business tax, and not local franchise tax, while its gross receipts from prepaid and postpaid telecommunication services shall be subject to the local franchise tax, and not local business tax, subject to existing or future exemptions as may be provided by law. 3. By reason thereof, the Parties have agreed as follows: a. Petitioner will-

RESOLUTION CTA AC NO. 118 1. withdraw the instant case; and ii. bear its own legal expenses including the payment of the attorney's fees. b. Respondents will abide by the prov1s1ons set under Paragraph 2 herein and will further desist from assessing and collecting from Petitioner DMPI both local business taxes and local franchise taxes for items under a similar tax base. 4. Pursuant thereto, the Parties have agreed to mutually release each other and their successors-in-interest and assigns, from any claim or liability arising from, in relation to or in connection with the subject matter hereof and thus have mutually agreed to jointly move for the dismissal of the instant case, subject to appropriate legal remedies in the event of default by any of the Parties in their respective obligations. In view of the foregoing, this case is hereby DISMISSED. SO ORDERED. Associate .... FABON-VICTORINO ( ~� ~ ./':{ J.-.__ MA. BELEN M. RINGPIS-LIBAN Associate Justice