Philippines ((exclusive)): Sample Protest Letter Tax Assessment
Section 228 of the Tax Code
To formally protest a tax assessment in the Philippines, your letter must strictly comply with and relevant Revenue Regulations (e.g., RR 18-2013) to avoid being declared void. You must file this letter within 30 days of receiving the Final Assessment Notice (FAN) or Formal Letter of Demand (FLD). Sample Protest Letter Template
The assessment is based on erroneous factual findings.
Specifically, the BIR disallowed [amount] as [ordinary business expenses / cost of sales] without basis. These expenses are fully supported by official receipts and invoices (attached as Annex “B”). sample protest letter tax assessment philippines
JOHN A. DELA CRUZ
[Signature over printed name] Affiant / Taxpayer Section 228 of the Tax Code To formally
[Signature]
[Name of Taxpayer or Authorized Representative] [Position/Title][Contact Number/Email] Filing Procedures and Deadlines Sample Protest Letter On Bir Assessment Pdf - Google Groups Reconsider the tax assessment and cancel/reduce the amount
Section 228 of the Tax Code
A protest letter is not just a complaint; it is a legal document that must meet specific criteria under . To be valid, it must include:
- Reconsider the tax assessment and cancel/reduce the amount due.
- Take into account the supporting documents and information submitted.
hire a tax lawyer or a BIR-accredited tax agent (CTA)
For simple, small-value assessments (e.g., under Php 100,000), a well-written protest letter with clear receipts may suffice. However, for large assessments or complex legal issues (prescription, fraud allegations, constitutional issues), . The BIR’s legal division will rigorously challenge errors in your protest.