Sample Protest Letter Tax Assessment Philippines -

[Your Name/Business Name] [Your Complete Address] [TIN: XX-XXX-XXX]

[Date]

The Commissioner of Internal Revenue Bureau of Internal Revenue [Revenue District Office Address] [City, Philippines]

RE: PROTEST AGAINST ASSESSMENT NOTICE NO. [Number] – [Tax Type, e.g., Income Tax / VAT] for Taxable Year [Year]

Dear Commissioner,

This letter is a formal protest against the above-mentioned Deficiency Tax Assessment Notice dated [Date of Assessment Letter], received by the undersigned on [Date of Receipt].

We protest the said assessment in its entirety for being illegal, excessive, and/or erroneous based on the following facts and legal grounds:

I. Facts of the Case

II. Legal and Factual Grounds for Protest

The assessment is void and should be cancelled because:

  1. Lack of factual basis: The BIR’s finding of a tax deficiency is based on mere presumptions without any verifiable audit of our records.
  2. Erroneous computation: The BIR failed to credit creditable withholding taxes already remitted for the same period, as shown in our attached BIR Form 2307.
  3. Unenforceable disallowances: The disallowed deductions/claims were fully supported by official receipts, invoices, and other substantiation documents (attached).
  4. Prescription/Late assessment: The assessment was issued beyond the three-year prescriptive period under Section 203 of the NIRC, as our return was filed on [Date], and the assessment was issued on [Date] – more than three years later. (Use only if applicable)
  5. Lack of authority: The assessment was signed by an officer without valid delegation of authority from the Commissioner.

III. Supporting Documents (attached)

IV. Relief Sought

WHEREFORE, we respectfully request the following:

  1. That the subject Deficiency Tax Assessment Notice No. [Number] be cancelled and withdrawn in its entirety; and
  2. That the BIR issue a formal notice of cancellation or a final decision in our favor.

Alternatively, should the BIR deny this protest, we request that the case be referred to the Court of Tax Appeals within the statutory period.

Thank you for your impartial resolution.

Respectfully submitted,

[Your Signature] [Your Printed Name] [Your TIN] [Taxpayer’s Representative / Owner / Attorney-in-Fact, if applicable]

Important Notes:

Philippines , a protest letter is a formal administrative remedy used to dispute a tax assessment from the Bureau of Internal Revenue (BIR). To be valid, it must be filed within

of receiving a Formal Letter of Demand (FLD) or Final Assessment Notice (FAN). Key Components of a Protest Letter

Your letter must include specific details to avoid being declared void by the BIR: Nature of Protest: Explicitly state if you are requesting a Reconsideration (review based on existing records) or a Reinvestigation (review involving new evidence). Notice Details:

Include the date and reference number of the assessment notice being disputed. Legal & Factual Basis:

For every disputed item, you must cite the specific facts and applicable laws, rules, or jurisprudence supporting your claim. Submission of Documents: If requesting a reinvestigation, you have

from the filing of the protest to submit all additional supporting documents. Sample Template Structure While you can find full templates on sites like , a standard letter typically follows this format: sample protest letter tax assessment philippines

Addressed to the Commissioner of Internal Revenue, Attention: The Regional Director (or official who signed the notice). Subject Line:

Clearly state "Letter of Protest on [FAN/FLD No.] dated [Date]". Introduction:

Identify the taxpayer, Taxpayer Identification Number (TIN), and the taxable year being assessed.

Breakdown of disputed items (e.g., Deficiency Income Tax, Deficiency VAT) followed by your legal arguments for each. Conclusion:

Formal request for the assessment to be cancelled or set aside based on the presented grounds. Google Groups Critical Filing Guidelines Filing Venue:

Submit the letter only to the office of the official who issued the notice (e.g., Regional Director or Assistant Commissioner).

File in person or via registered mail with a return card to ensure proof of receipt. Deadlines:

Missing the 30-day window makes the assessment "final, executory, and demandable," meaning it can no longer be contested. Supreme Court E-Library supporting documents needed for a request for reinvestigation? Sample Protest Letter On Bir Assessment Pdf - Google Groups

I. Introduction

Real Property Tax (RPT) in the Philippines is governed by the Local Government Code of 1991 (Republic Act No. 7160). Local government units (LGUs) assess the value of real properties to determine the tax due. However, there are instances where property owners believe the assessment is excessive, unfair, or based on incorrect property details (e.g., wrong land area, incorrect classification).

Under Section 226 of the Local Government Code, a property owner has the right to contest an assessment. This report outlines the procedure and provides a comprehensive sample letter.

Sample Protest Letter: Tax Assessment Philippines

Below is a comprehensive, customizable template. Replace bracketed placeholders with your actual details. This letter is designed for a Request for Reinvestigation (with new evidence). If you are filing a request for reconsideration, omit the section about new evidence and focus on legal errors.

[Your Company Letterhead, if applicable] Date: [Date of writing, e.g., October 20, 2023]

Attention: The Regional Director Bureau of Internal Revenue Revenue Region No. [e.g., 8 – Manila] Revenue District Office No. [e.g., 39 – South Quezon City] [Address of RDO]

Re: Protest and Request for Reinvestigation of Assessment Notice No. [Insert Assessment Notice Number], dated [Date of Assessment], for Taxable Year [Year]

Dear Sir/Madam:

I, [Your Full Name] , of legal age, Filipino citizen, a sole proprietor/resident citizen, with office address at [Your Complete Business Address] , and Taxpayer Identification Number (TIN) [Your TIN] , after having been duly sworn in accordance with law, hereby state that:

On [Date you received the assessment] , I received Formal Letter of Demand and Assessment Notice No. [Number] , dated [Date of BIR letter] , from your office, assessing me for alleged deficiency [Income Tax / VAT / Percentage Tax / Withholding Tax – specify] for the taxable year [Year] in the total amount of PHP [Total Amount] , inclusive of surcharges and interest.

I respectfully PROTEST the aforesaid assessment and request a REINVESTIGATION on the following grounds:

2. Legal Basis for Protesting a Tax Assessment

The primary legal framework is found in the National Internal Revenue Code (NIRC) of 1997, as amended (Republic Act No. 8424, later amended by RA 10963 – TRAIN Law, RA 11346, and RA 11494 – Bayanihan 2, among others). Key provisions include:

Sample Protest Letter

[Your Name]
[Your Address]
[City, Postal Code]
[Email Address]
[Date]

Bureau of Internal Revenue
[BIR Office Address]
[City, Postal Code]

Dear Sir/Madam,

Re: Protest on Tax Assessment for the Year [Year] On [Date], we received Formal Letter of Demand/Assessment

I/We, [Your Name], with TIN [Your TIN], respectfully submit this letter as a formal protest to the tax assessment notice received on [Date Received], for the taxable year [Taxable Year].

The said assessment pertains to an alleged underpayment of [Tax Type] amounting to PHP [Amount]. I/We strongly disagree with the findings and computations in the assessment.

Grounds for Protest:

  1. Error in Computation: The assessment incorrectly computed my taxable income, overlooking allowable deductions and exemptions.

  2. Incorrect Tax Classification: My business operations qualify for a different tax classification that significantly reduces my tax liability.

Supporting Documents:

Relief Sought:

I/We respectfully request a re-evaluation of the tax assessment and a reduction/cancellation of the alleged tax liability, taking into account the allowable deductions and correct tax classification.

Conclusion:

I/We are confident that upon review of the facts and supporting documents, the assessment can be revised accordingly. I/We look forward to a prompt and fair resolution of this matter.

Enclosures:

[List attached documents]

Thank you for your attention to this matter.

Sincerely,

[Your Signature]
[Your Name]

I. STATEMENT OF FACTS

I am the registered owner/authorized representative of the subject property. On [Date Received], I received a Notice of Assessment indicating a significant increase in the assessed value of my property. Upon verification, I noted the following discrepancies between the actual status of the property and the records reflected in your assessment:

  1. Discrepancy in Land Area: The Notice of Assessment indicates a land area of [Incorrect Area in sqm] square meters. However, the Transfer Certificate of Title No. [TCT No.] and the latest Geodetic Survey plan clearly show that the actual land area is [Correct Area in sqm] square meters. The assessment was clearly computed based on an erroneous area.

  2. Discrepancy in Property Classification: The subject property has been re-classified as [Current Classification in Assessment, e.g., Commercial], resulting in a higher assessed value. However, the actual usage of the property remains strictly [Actual Usage, e.g., Residential]. No business activity is being conducted on the premises, and the structure serves solely as a dwelling for my family. This re-classification is factually incorrect and contrary to the definition of property classifications under the Schedule of Market Values of this [City/Municipality].

  3. Excessive Valuation: The assessed value was increased by [Percentage]% without any significant improvement or renovation made to the property. The market value assigned is significantly higher than the zonal valuation and the current market rates of comparable properties in the vicinity.

Sample Protest Letter Tax Assessment Philippines (Template)

Below is a practical, fill-in-the-blanks sample letter. Customize all bracketed items.

REPUBLIC OF THE PHILIPPINES CITY/MUNICIPALITY OF [Your City] BUREAU OF INTERNAL REVENUE REVENUE DISTRICT OFFICE NO. [RDO Code] – [RDO Name]

JOHN A. DELA CRUZ [Your TIN: 123-456-789-000] [Your Registered Address, Barangay, City] [Contact Number: 0917-123-4567] [Email: johndelacruz@email.com]

[Date: e.g., October 25, 2025]

REVENUE DISTRICT OFFICER Revenue District Office No. [RDO Code] Bureau of Internal Revenue [Address of RDO, City]

RE: PROTEST / REQUEST FOR RECONSIDERATION Subject: Formal Letter of Demand No. [FLD Number] dated [Date of FLD] Taxable Year: January 1, [Year] to December 31, [Year] Tax Type: Deficiency Income Tax / Value-Added Tax / [Specify] Amount Assessed: Php [Total, e.g., 1,250,000.00]

Dear Revenue District Officer:

I, JOHN A. DELA CRUZ, of legal age, Filipino, married/single, with TIN [Number], and registered business address as indicated above, under oath, state that:

  1. On [Date you received the FLD], I received a Formal Letter of Demand (FLD) No. [Number] dated [Date of FLD], together with the details of discrepancy and assessment notices, alleging deficiency [Type of Tax] for the taxable period ending December 31, [Year], in the total amount of Php [Amount].

  2. I respectfily PROTEST the aforesaid assessment, as I find it to be erroneous, invalid, and/or unsupported by evidence.

  3. The specific legal and factual grounds for this protest are as follows:

    a) Unsubstantiated Disallowance of Deductions. The BIR disallowed documented operating expenses in the total amount of Php [Amount] for [Reason, e.g., advertising and promotion]. The corresponding official receipts and invoices were presented during the audit, which are valid and duly issued by registered suppliers.

    b) Mathematical Error in Tax Computation. The assessment incorrectly computed the net taxable income by failing to consider the approved carry-over of excess Minimum Corporate Income Tax (MCIT) from prior year.

    c) Violation of Due Process. The BIR failed to issue a Preliminary Assessment Notice (PAN) prior to the issuance of the FLD, which is a mandatory requirement under Section 228 of the NIRC of 1997, as amended. Consequently, I was deprived of the opportunity to respond to the initial findings.

  4. I am attaching herewith the following supporting documents as required under Revenue Regulations No. 12-99, and I shall submit additional documentary evidence within the 60-day period prescribed by law:

    • A copy of the disputed Formal Letter of Demand and assessment notices.
    • Sworn statement of facts and arguments.
    • Supporting schedules and receipts (to be submitted within 60 days).

  5. WHEREFORE, premises considered, it is most respectfully prayed that the Formal Letter of Demand No. [Number] be CANCELLED and WITHDRAWN, and that no deficiency tax be assessed for the said taxable period.

Other reliefs just and equitable under the law are likewise prayed for.

VERIFICATION / JURAT

(Note: This section must be notarized. You will sign in front of a notary public.)

IN WITNESS WHEREOF, I have hereunto set my hand this [Day] of [Month], [Year] in [City], Philippines.

[Signature over printed name] JOHN A. DELA CRUZ Affiant / Taxpayer

SUBSCRIBED AND SWORN to before me this [Day] of [Month], [Year] by the affiant who exhibited to me his valid government-issued ID as follows: ID Type: [e.g., Driver’s License], No.: [Number], Date/Place of Issue: [Date/City].

NOTARY PUBLIC [Name of Notary] [Roll of Attorney’s No.] [Commission Expiry Date] [PTR No. / IBP No.]

6. Procedure After Filing the Protest

Once the protest is filed, the BIR must act within strict deadlines:

| Step | Action | Deadline | |------|--------|----------| | 1 | Filing of valid protest | Within 30 days from receipt of FLD/FAN | | 2 | Submission of supporting documents | Within 60 days from filing of protest (may be extended for justifiable reason) | | 3 | BIR decision on protest (final decision) | Within 180 days from date of submission of documents | | 4 | Appeal to Court of Tax Appeals (CTA) | Within 30 days from receipt of BIR’s final decision |

Important: If the BIR fails to decide within 180 days, the taxpayer may appeal to the CTA within 30 days after the expiry of the 180-day period (doctrine of inaction). Failure to appeal results in the assessment becoming final.