Practice question
A payer accurately understands the controlling rule but an employee accidentally enters PHP 90,000 instead of PHP 9,000. There is no underlying contract with the recipient. Is Article 2155 the proper description of the error?
- No refund is possible for arithmetic error
- Yes, merely because the rule is written in a statute
- Yes, every overpayment is legal interpretation
- No; assess the proved factual or computational mistake under Article 2154
- Only a new donation agreement can resolve it
Legal references
- Civil Code, Articles 22, 1157, 1160, 2142-2169 and 2176: https://lawphil.net/statutes/repacts/ra1949/ra_386_1949.html
- Domestic Petroleum Retailer Corp. v. MIAA, G.R. No. 210641, March 27, 2019, MAIN decision: https://lawphil.net/judjuris/juri2019/mar2019/gr_210641_2019.html
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