A formal report showing the detailed computations of your alleged tax deficiencies. You have 15 days from receipt to file a reply.
Please be advised that the amount of PHP [Insert Amount] was paid on [Insert Date] under Official Receipt No. [Insert Number], which we have marked as required by Section 252 of the Local Government Code.
, it is most respectfully prayed that the above-mentioned Notice of Assessment be reconsidered and cancelled, and that the amount paid under protest be refunded or credited to the taxpayer's future tax liabilities.
PAN/FAN NO.: [Insert Assessment Number] TAX TYPE: [e.g., Income Tax / VAT / Withholding Tax] TAXABLE YEAR: [Insert Year]
VII. Certification and Signature I hereby certify under penalty of perjury that the facts and documents submitted are true and correct to the best of my knowledge. sample protest letter tax assessment philippines
A protest letter should follow a professional format and must include specific legal elements to be considered valid.
Explicitly state the exact date you received the FLD/FAN to prove your protest is filed within the 30-day window.
When filing your protest, you must specify the remedy you are seeking:
Cite specific sections of the Tax Code, Revenue Regulations, Supreme Court decisions, or Court of Tax Appeals (CTA) rulings that support your arguments. A formal report showing the detailed computations of
Below are sample protest letters to give you a solid foundation. You should with your specific information and legal arguments.
Your right to protest a tax assessment is protected under , as amended, and further clarified by Revenue Regulations (RR) No. 12-99 (as amended by RR No. 18-2013 and RR No. 22-2020).
On [Insert Date], the Taxpayer received a Electronic Letter of Authority (eLA) No. [Insert LA Number] authorizing the audit of its books of accounts for Taxable Year [Insert Year].
: Start with a formal greeting addressing the appropriate BIR officer. Include your Taxpayer Identification Number (TIN) and a brief statement of the purpose of the letter. [Insert Number], which we have marked as required
Under the , the procedure for protesting local taxes (like Local Business Tax) is different. You are generally required to pay the tax first under protest , then file a written protest within 30 days from the date of payment. The local treasurer then has 60 days to decide, or the protest is deemed denied.
I. Introduction and Basis for Protest I, [Your Name], taxpayer with TIN [TIN], respectfully file this formal written protest under Section 228 of the National Internal Revenue Code and pertinent BIR rules against the Final Assessment Notice dated [date on assessment] issued by your Office (Assessment Notice No. [number]) for taxable period(s) [period(s)] in the amount of PHP [assessed amount]. I submit this protest within the statutory period for filing a protest and request reconsideration and cancellation of the assessment for the reasons set forth below.
[Include specific jurisprudence or BIR Revenue Regulations supporting your claim.]
A formal report showing the detailed computations of your alleged tax deficiencies. You have 15 days from receipt to file a reply.
Please be advised that the amount of PHP [Insert Amount] was paid on [Insert Date] under Official Receipt No. [Insert Number], which we have marked as required by Section 252 of the Local Government Code.
, it is most respectfully prayed that the above-mentioned Notice of Assessment be reconsidered and cancelled, and that the amount paid under protest be refunded or credited to the taxpayer's future tax liabilities.
PAN/FAN NO.: [Insert Assessment Number] TAX TYPE: [e.g., Income Tax / VAT / Withholding Tax] TAXABLE YEAR: [Insert Year]
VII. Certification and Signature I hereby certify under penalty of perjury that the facts and documents submitted are true and correct to the best of my knowledge.
A protest letter should follow a professional format and must include specific legal elements to be considered valid.
Explicitly state the exact date you received the FLD/FAN to prove your protest is filed within the 30-day window.
When filing your protest, you must specify the remedy you are seeking:
Cite specific sections of the Tax Code, Revenue Regulations, Supreme Court decisions, or Court of Tax Appeals (CTA) rulings that support your arguments.
Below are sample protest letters to give you a solid foundation. You should with your specific information and legal arguments.
Your right to protest a tax assessment is protected under , as amended, and further clarified by Revenue Regulations (RR) No. 12-99 (as amended by RR No. 18-2013 and RR No. 22-2020).
On [Insert Date], the Taxpayer received a Electronic Letter of Authority (eLA) No. [Insert LA Number] authorizing the audit of its books of accounts for Taxable Year [Insert Year].
: Start with a formal greeting addressing the appropriate BIR officer. Include your Taxpayer Identification Number (TIN) and a brief statement of the purpose of the letter.
Under the , the procedure for protesting local taxes (like Local Business Tax) is different. You are generally required to pay the tax first under protest , then file a written protest within 30 days from the date of payment. The local treasurer then has 60 days to decide, or the protest is deemed denied.
I. Introduction and Basis for Protest I, [Your Name], taxpayer with TIN [TIN], respectfully file this formal written protest under Section 228 of the National Internal Revenue Code and pertinent BIR rules against the Final Assessment Notice dated [date on assessment] issued by your Office (Assessment Notice No. [number]) for taxable period(s) [period(s)] in the amount of PHP [assessed amount]. I submit this protest within the statutory period for filing a protest and request reconsideration and cancellation of the assessment for the reasons set forth below.
[Include specific jurisprudence or BIR Revenue Regulations supporting your claim.]
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