Any person who is constrained to pay the taxes of another shall be entitled to reimbursement from the latter.
Civil Code · Book IV: Obligations and Contracts · Title XVII: Extra-contractual Obligations
Chapter 1: Quasi-contracts · Sec. 1: Negotiorum Gestio
Current text, as of October 24, 2026
Any person who is constrained to pay the taxes of another shall be entitled to reimbursement from the latter.
Consolidated by Alleba from the text of Republic Act No. 386 (Lawphil and the Supreme Court E-Library). Book I provisions on marriage, family relations and parental authority were repealed by the Family Code (Executive Order No. 209, 1987) and are shown for reference only. For information and research only, and not legal advice. For certified copies, refer to the Official Gazette or the issuing agency.