[Explain why the BIR’s finding is wrong. Refer to specific transactions, invoices, or accounting records.]
[Name of Notary] [Roll of Attorney’s No.] [Commission Expiry Date] [PTR No. / IBP No.]
FAN/FLD Reference No: [Insert Reference Number] Date Received: [Insert Date You Received the FAN] Gentlemen/Mesdames:
Re: Protest on Tax Assessment for the Year [Year]
[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
You must explicitly state whether you are requesting a Reconsideration (review based on existing records) or a Reinvestigation (review based on newly discovered evidence).
Once you have filed your sworn protest letter, the BIR has from the date of filing to decide on your protest. Under the NIRC (Section 228), if the BIR fails to act within 180 days, the protest is deemed denied by inaction .
[Provide a detailed explanation and cite the specific factual and legal basis for your disagreement.]
When filing your protest, you must explicitly state the remedy you are seeking. You have two choices: 1. Request for Reconsideration [Explain why the BIR’s finding is wrong
This is the most common. You agree with the BIR’s legal authority but disagree with their mathematical calculations or factual findings. For example, they disallowed certain expenses you claim were legitimate business costs.
: You must file the protest within 30 days from the date you received the Final Assessment Notice (FAN) or Formal Letter of Demand (FLD).
[Taxpayer's Name], of legal age, after having been duly sworn in accordance with law, hereby depose and state that:
The most critical step in this dispute process is filing a . Failing to file a timely, properly formatted protest can make the assessment final, executory, and demandable, leaving you with no recourse but to pay. This article provides a comprehensive guide on how to craft an effective protest letter, including a detailed template for a "sample protest letter tax assessment Philippines." Once you have filed your sworn protest letter,
Explicit statement whether it is a Request for Reconsideration or Reinvestigation.
[Your Signature over Printed Name] [Your Position, e.g., President / Owner] [Note: If filed by a representative, attach a valid Secretary's Certificate or Special Power of Attorney]
The following structure follows the requirements set by the Bureau of Internal Revenue (BIR). Google Groups THE COMMISSIONER OF INTERNAL REVENUE Attention: [Name of Regional Director/Assistant Commissioner] Bureau of Internal Revenue [Revenue Region No. / Office Address]
Address the letter directly to the BIR Regional Director or the Revenue District Officer (RDO) who issued the assessment notice.