Practice question
Does an accountant’s addition error, without any misunderstanding of law, become a mistake of law merely because the sum appears in a legal invoice?
- Yes, every invoice error is legal error
- No; the character of the actual error matters
- Yes, arithmetic is always difficult law
- Yes, labels conclusively govern
- Yes, Article 2155 abolishes factual mistakes
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
Answer this question in flashcards to review your response and continue practicing.