THE Court of Tax Appeals has allowed a review of the P6.8-million penalty levied by the Bureau of Internal Revenue (BIR) on Del Monte Philippines, Inc. (DMPI) for its December 2013 income tax.

DMPI mistakenly paid for its December income tax worth P26.9 million using the filing reference number of its income tax for the previous month, thus doubling its tax payment for November.

In January 2014, DMPI paid its December 2013 tax using the correct filing reference number, as advised by BIR.

However, in February 2014, BIR assessed DMPI for surcharge, interest, and compromise penalty amounting to P6.8 million for its 2013 late payment.

BIR later denied DMPI’s application for abatement or cancelation of the penalty.

DMPI subsequently filed a petition for review of the BIR’s decision before the court in division, which was granted.

The CTA, in its decision dated Feb. 19, then denied the petition of the Commissioner of Internal Revenue for review of the said court’s decision “for lack of merit.” — Bianca Angelica D. Añago