CARPIO, J.:
I concur in the result of the ponencia of Justice Vicente V. Mendoza that petitioner Philippine Long Distance Telephone Company, Inc. (PLDT) is subject to the local franchise tax imposed by the City of Davao.
My concurrence is based on two grounds. First, the “in lieu of all taxes” clause was not re-enacted in the franchise of Globe Mackay Cable and Radio Corporation (Globe) when Congress adopted Republic Act No. 7229 approving the merger of Globe and Clavecilla Radio System (Clavecilla). Second, the “in lieu of all taxes” clause in the franchise of Smart Communications, Inc....
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