REPUBLIC OF THE PHILIPPINES

CITY OF SANTIAGO

)
) S.S.

COMPLAINT-AFFIDAVIT
I, AMELITA S. NAVARRO, of legal age, Filipino and a resident of Centro East,
Santiago City, after having been duly sworn to in accordance with law hereby
depose and say:
1. That I am the incumbent City Mayor of Santiago City with Office Address
at City Hall Complex, San Andres, Santiago City;
2. That as Executive Head, I am tasked to implement the provisions of
Ordinance No. 6THCC-27 also known as the Revised Revenue Code of
2007 0f Santiago City.
3. That I am filing a complaint against Mr. Napoleon Nazareno, the
President of Smart Communications, Inc., with Central Office Address at
14/F Smart Tower, 6799 Ayala Avenue, Makati City for violation of the
Revised Revenue Code of 2007 0f Santiago City which were committed as
follows;
a) That the abovementioned corporation is operating Four (4) Cell
Sites at Santiago City specifically located at Barangay San Antonio
Mabini, Barangay Rizal, Barangay Dubinan West and SCC Building
Maharlika Highway;
b) Records of the Licensing office of the LGU-Santiago City show
that the corporation has been operating the said cell sites without
payment of the required Mayors Permit Fee under the Revised
Revenue Code of 2007 of Santiago City which states that:
Sec. 2M.10. Administrative Provisions.
a. Requirement. Any person who shall establish, operate
or conduct any business, trade or activity mentioned in this
chapter in this municipality shall first obtain a Mayors
permit and pay the fee therefore and the business imposed
under the pertinent article.
c. A letter was sent on June 1, 2010 by the Licensing Office signed
by the OIC Licensing Officer Atty. Earnest Soberano demanding the
said corporation thru its President Mr. Napoleon Nazareno, to pay the
required Mayors Permit Fee for the abovementioned four (4) cell
sites. A Copy of the letter with the attached summary of fees and preassessment forms is hereto attached as Annex A and made an
integral part hereof;
d. Smart Communications, Inc. was given by the City Government
five (5) days from date of receipt of the letter within which to comply
with the demand;
e. Despite the five (5) days allowance provided by the City
Government, the Corporation failed to comply with the obligation or
make a manifestation of its desire to settle the obligation;

4. That the failure of the corporation to pay the required Mayors Permit Fee
is a clear violation of the Revenue Code of 2007 of Santiago City which
empowers the City to file a Criminal Complaint against the President of the
erring corporation as provided in Section 7.01 of the code which are hereby
quoted as follows:
Section 7.01. Penalties for Violation of the Tax ordinance.
Any person or persons who violates any of the provisions
of this ordinance or the rules or regulations promulgated by
authority of this ordinance shall, upon conviction, be
punished by a fine of not less than One thousand Pesos
(P1000) nor more than Five Thousand (P5000.00), or
imprisonment of not less than one (1) month nor more than
six (6) months, or both, at the discretion of the court
If the violation is committed by any juridical entity, the
President, General Manager, or the individual entrusted
with the administration thereof at the time of the
commission of the violation shall be held responsible or
liable therefore.
5. That I am executing this complaint-affidavit in order to attest to the
truthfulness of my foregoing statements for the purpose of filing a
criminal complaint for four (4) counts of violation of the Revised Revenue
Code of 2007 0f Santiago City against the President of Smart
Communications, Inc., Mr. Napoleon Nazareno.

IN WITNESS WHEREOF, I have hereunto set my hand this _____ day of

____________ 2009 at Santiago City.

AMELITA S. NAVARRO
Complainant/Affiant
SUBSCRIBED AND SWORN to before me on the same date and place.