MANILA, Philippines -- An executive of Smart Communications denied on Wednesday that the company was paying revolutionary tax to the New People's Army so that its cell sites and towers would be spared from bombing attacks by the communist rebels.

Lawyer Roy Ibay, an industry relations executive for the telecommunications firm, indicated before a joint committee hearing in the House on Wednesday that the reason might be because they had subscribers among members of the Communist Party of the Philippines.

?I'm not aware that our company Smart pays revolutionary tax,? Ibay said on a question raised by Compostela Valley Representative Manuel Way-Kurat Zamora.

Zamora asked why Smart's facilities were being spared from bombings by the NPA while those of its rival Globe Telecommunications have been hit almost on a regular basis.

?Maybe we have many subscribers....? Ibay said in jest before his voice was drowned out by lawmakers who took his gestures to mean that he was referring to Smart subscribers in the underground movement. Ibay did not counter the idea that he was referring to rebel-subscribers.

Globe senior vice president Rodolfo Salalima, for his part, categorically denied that Globe was paying revolutionary taxes.

?There are requirements that we can't meet. That's why we have bombings,? Salalima said.

Salalima said the Globe incurred a considerable cost for the repairs of its cell sites, putting up new ones to replace totally destroyed facilities and for securing the same.