Sample Protest Letter Tax Assessment Philippines [exclusive] -

Standard Guide and Sample Protest Letter for Real Property Tax Assessment in the Philippines

A protest letter is a formal written communication addressed to the BIR, expressing your disagreement with a tax assessment or a decision made by the bureau. The letter serves as a formal notice of your intention to challenge the assessment and requests a review of the case. A well-crafted protest letter is crucial in presenting your side and providing supporting evidence to justify your claims.

(Sign over printed name) Position / Owner / Authorized Representative

You must file your formal protest letter within 30 days from the exact date you received the FLD/FAN.

Bureau of Internal RevenueQuezon City

If you've received a Final Assessment Notice (FAN) or Formal Letter of Demand (FLD) from the BIR that you disagree with, you have the right to protest. Here is a basic template to get you started. [Address][TIN] [Date]

[BIR Office Address] [City, Postal Code]

The Formal Letter of Demand (FLD) and Final Assessment Notice (FAN) for Taxable Year [Insert Year] be ; and

The BIR examiner disallowed expenses amounting to PHP [Amount] for [Reason given in FAN, e.g., lack of supporting documentation]. However, these expenses were properly documented, recorded, and reported in our Audited Financial Statements and Annual Income Tax Return. The disallowance violates Section 34(A)(1) of the Tax Code regarding deductible expenses. sample protest letter tax assessment philippines

Sincerely,

Below is a template for a protest letter. [ Date ]

If you opted for a Request for Reinvestigation, mark your calendar. If you fail to submit your supporting documents within 60 days, the assessment can be deemed final and executory.

The FAN/FLD assesses the taxpayer for alleged deficiency taxes for the Taxable Year [Insert Year] in the total amount of Php [Insert Total Amount], broken down as follows: Income Tax: Php [Amount] Value-Added Tax (VAT): Php [Amount] Expanded Withholding Tax (EWT): Php [Amount] [Add other tax types as applicable] STATEMENT OF FACTS AND ARGUMENTS Standard Guide and Sample Protest Letter for Real

Even a small procedural error can void your protest. Here are the most common pitfalls:

The BIR will issue a Final Decision on Disputed Assessment (FDDA) cancelling the assessment or reducing the amount.

: [Cite specific law or regulation, e.g., "Under Section 34(A)(1) of the Tax Code, as amended..."] II. Deficiency Value Added Tax (VAT) - [Amount]

If requesting a reinvestigation, you have 60 days from the filing of your protest to submit all relevant supporting documents. Sample Protest Letter Template (Sign over printed name) Position / Owner /