to before me this [Day] of [Month], [Year], affiant exhibiting to me his/her government-issued ID No. [ID Number], issued on [Date] at [Place].
To ensure your protest is valid and considered by the BIR, your letter must contain the following structural elements:
What you are basing your protest on (e.g., overvaluation, wrong classification, wrong area) The city or municipality where the property is located If you have already paid the tax under protest sample protest letter tax assessment philippines
To ensure your response meets the strict legal windows, what was the the Final Assessment Notice (FAN)?
[Date of Filing - Must be within 30 days of receiving the FAN] THE REGIONAL DIRECTOR [Or THE REVENUE DISTRICT OFFICER] Bureau of Internal Revenue Revenue Region No. [Insert Region Number] / RDO No. [Insert RDO Number] [Complete Address of the BIR Office] Subject: PROTEST AGAINST FINAL ASSESSMENT NOTICE (FAN) / FORMAL LETTER OF DEMAND (FLD) Assessment Notice No.: [Insert Assessment Notice Number] Date of Assessment Notice: [Insert Date on the Notice] Taxable Year: [Insert Taxable Year, e.g., 2024] Date of Receipt of FAN/FLD: [Insert Date You Received It] Formal Request for: [State either "RECONSIDERATION" or "REINVESTIGATION"] Dear Sir/Madam: We write on behalf of [Insert Your Name or Company Name], a corporation organized and existing under Philippine laws, with principal office address at [Insert Business Address] and registered with Taxpayer Identification Number (TIN) [Insert TIN]. This serves as our formal administrative protest against the Formal Letter of Demand (FLD) and Final Assessment Notice (FAN) issued by your office, which was received by the Taxpayer on [Insert Date of Receipt]. The said assessment alleges deficiencies in [State tax types, e.g., Income Tax, Value-Added Tax, and Expanded Withholding Tax] for the taxable year [Insert Year] in the total aggregate amount of Php [Insert Total Amount], inclusive of interest, surcharges, and compromise penalties. The Taxpayer respectfully objects to the aforementioned assessment, both on factual and legal grounds, based on the following itemized arguments: I. STATEMENT OF FACTS AND PROCEDURAL COMPLIANCE 1. On [Insert Date], the Taxpayer received a Preliminary Assessment Notice (PAN) from your office. 2. On [Insert Date], the Taxpayer timely filed its Reply to the PAN. 3. Subsequently, on [Insert Date], the Taxpayer received the subject FLD/FAN. This Protest Letter is being filed within thirty (30) days from the receipt of the FLD/FAN, in strict compliance with Section 228 of the National Internal Revenue Code (NIRC), as amended, and Revenue Regulations (RR) No. 12-99, as amended. II. GROUNDS FOR THE PROTEST / ITEM-BY-ITEM DISPUTE [Item 1: Example - Disallowed Expenses / Income Tax Deficiency] 1. The deficiency Income Tax assessment arising from the disallowance of representation expenses amounting to Php [Amount] is without legal basis. 2. Under Section 34(A)(1)(a) of the NIRC, ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business are deductible. 3. The Taxpayer has complete, valid official receipts and invoices proving that these expenses were directly incurred for business operations. [Mention if you are filing a Request for Reinvestigation]: Additional supporting vouchers and receipts will be submitted within sixty (60) days to substantiate this claim. [Item 2: Example - Alleged Underdeclared VAT] 1. The BIR examiner erred in assessing a deficiency Value-Added Tax based on a discrepancy between the sales reported in the Income Tax Return (ITR) and the VAT returns. 2. The discrepancy is merely a timing difference arising from the accrual method used for income tax purposes versus the cash receipt basis required for VAT on services under the law. 3. Therefore, no actual underdeclaration of taxable sales occurred. III. PRAYER WHEREFORE, premises considered, the Taxpayer respectfully prays that: 1. This formal administrative protest be given due course; 2. The Formal Letter of Demand and Final Assessment Notice No. [Insert Number] for the taxable year [Insert Year] be cancelled, withdrawn, and set aside; and 3. The assessment case for the said taxable year be considered closed and terminated. The Taxpayer prefers to resolve this matter administratively. [Include this line only if you chose Reinvestigation]: Pursuant to existing regulations, the Taxpayer commits to submit the relevant supporting documents within sixty (60) days from the filing of this protest. Thank you for your utmost attention to this matter. Very truly yours, ___________________________________ [Signature over Printed Name] [Designation/Title, e.g., President / Authorized Representative] [Company Name] RECIPIENT COPY ACKNOWLEDGMENT: Received by: _______________________________ Signature: __________________________________ Date Received: ______________________________ Time Received: ______________________________ Use code with caution. Best Practices When Filing Your Protest to before me this [Day] of [Month], [Year],
City/Municipal Assessor’s Office Office of the [City/Municipal] Assessor [Name of City/Municipality], [Province] [Zip Code]
The assessment alleges that the taxpayer underdeclared its sales by Php [Amount] based on a third-party information (TPI) matching. [Date of Filing - Must be within 30
: List the documents and evidence supporting your protest, such as receipts, financial statements, and contracts.
to before me this [Day] of [Month], [Year] in [City]. Affiant exhibited to me his/her [Government-issued ID, e.g., Driver's License No. XXXXXX] issued on [Date] at [Place of Issue].
This is a draft you can adapt. In the Philippines, a formal protest is typically a filed with the BIR (Bureau of Internal Revenue) within 30 days of receiving a Final Assessment Notice (FAN). Drafting a Protest Letter for a BIR Tax Assessment
Declare explicitly whether you are requesting a Reconsideration or a Reinvestigation.