Tax Waze by Bustamante Lozada and Associates
Nature - erroneously paid or illegally collected tax - Printable Version

+- Tax Waze by Bustamante Lozada and Associates (http://www.taxwaze.com)
+-- Forum: Subjects - Highlights and Favorites (http://www.taxwaze.com/forumdisplay.php?fid=4)
+--- Forum: Taxation (http://www.taxwaze.com/forumdisplay.php?fid=10)
+--- Thread: Nature - erroneously paid or illegally collected tax (/showthread.php?tid=62)



Nature - erroneously paid or illegally collected tax - admin - 06-02-2019

There is a mistake of fact when a taxpayer erroneously pays a tax, as for instance in case where he is not aware of an existing exemption in his favor at the time the payment was made. (UST Coop Store vs. City of Manila, GR L-17133, December 31, 1965).