Philippines - Sample Protest Letter Tax Assessment

Explicit declaration of when you received the FAN/FLD to prove you are within the 30-day window.

If the BIR rejects your reply to the PAN, or if you fail to respond, they will issue the FAN/FLD. This is the formal demand for payment.

If the BIR fails to act within 180 days, you may appeal to the Court of Tax Appeals (CTA).

[Your signature over printed name] [Your TIN] [Taxpayer Type — e.g., Individual/Corporate Name, Business Name] [Position, if corporate — e.g., President/Owner/Representative] [Contact details] sample protest letter tax assessment philippines

To avoid having your protest declared void, ensure it meets these standards from the BIR Guidelines :

| Feature | Request for Reconsideration | Request for Reinvestigation | | :--- | :--- | :--- | | | Re-evaluation of an assessment based on existing records without needing additional evidence. | Re-evaluation based on newly discovered or additional evidence that you intend to present. | | Documents | No new documents are required to be submitted. Arguments are based on evidence already in the BIR's possession. | All relevant supporting documents must be submitted within 60 days from the filing of the protest. | | Prescriptive Period | The 5-year period for assessment is not generally extended. | The 5-year period for assessment is effectively extended upon filing. |

from the filing of the protest to submit all relevant supporting documents. 3. Sample Protest Letter Template This template is for a BIR Final Assessment Notice (FAN) Explicit declaration of when you received the FAN/FLD

We are writing on behalf of , with registered office address at [Your Address] , to formally protest the Final Assessment Notice (FAN) and Formal Letter of Demand (FLD) dated [Date of FAN] , received on [Date of Receipt] , indicating a total deficiency tax assessment of PHP [Total Amount] .

[BIR Regional Office Address]

We are writing to formally protest the real property tax assessment for the year [Insert Year] on the property located at [Insert Address], covered by Tax Declaration No. [Insert Number]. If the BIR fails to act within 180

: A re-evaluation based on newly discovered or additional evidence. If you choose this, you must submit all supporting documents within of filing your protest letter. Mandatory Content

II. Contested Item 2: Alleged Underdeclared Sales / VAT Deficiency

We intend to present newly discovered or additional evidence, which shall be submitted within sixty (60) days from this filing. FACTUAL AND LEGAL BASES Our protest is based on the following grounds: [Point 1 - e.g., Erroneous Disallowance of Expenses]: [State the facts of the dispute]. Under [Cite specific Law/RR/RMC/Jurisprudence]

[If Reinvestigation]: We shall submit all relevant supporting documents within sixty (60) days from the filing of this protest, pursuant to Section 228 of the NIRC.

Understanding and Drafting a Protest Letter for a Tax Assessment in the Philippines