Académique Documents
Professionnel Documents
Culture Documents
Facts:
-UST cooperative store is a cooperative association registered
with SEC on 1947
-Their net assets never exceeded P500k.
-RA 2023 was passed on 1957 which made registered
cooperatives with net assets below P500k to be exempted from
all taxes and government fees.
-UST continued paying their taxes since 1957, hence, after
realizing the effects of RA 2023, they filed for the recovery of
their paid taxes.
Issue: Does the City of Manila have the obligation to refund
UST cooperative in the erroneously paid taxes considering that
it was done voluntarily?
Ruling:
-Yes. It is based on equity and good conscience to the person
who paid it. (4 AM. Jur. 514)
PEN:
-The principle of unjust enrichment applies in this case.
-The sources of obligations are the law,contracts, quasicontracts, delict, and quasi-delict. (I think, the rule on recovery
is part of quasi-contracts.)
United Muslim and Christian urban Poor Association Inc. vs
BRYC Dev. Corporation.
Facts:
-SFC owned lot A, B and C.