In case of there is such a defect or an error upon working that cause the entity to be fined by paying surcharge and penalty under the Revenue Code, some entities have already paid money assessed by officers and then lodge an appeal for the tax later to cease paying the penalty and surcharge to be charged in case of delay in payment. To lodge the tax appeal results from the fact that the entities or those responsible therefore are contrary to the decision made by the assessing officers. Sometimes, the criteria used by such officers may not be in accordance with the provisions contained in the ministerial regulations and judgments passed by the courts, including points of discussion of The Revenue Department, which may cause the fine paid to be entirely or in more fair proportion returned.