Sample Protest Letter Tax Assessment Philippines Link

You must explicitly state which type of administrative protest you are filing: Request for Reconsideration

To protest a tax assessment from the Bureau of Internal Revenue (BIR) in the Philippines, you must file a formal written protest within sample protest letter tax assessment philippines

Receiving a Final Assessment Notice (FAN) or a Preliminary Assessment Notice (PAN) from the Bureau of Internal Revenue (BIR) is a nerve-wracking experience for any taxpayer in the Philippines. It often signifies that the BIR believes you have deficiency taxes, which can come with substantial surcharges, interests, and compromises. You must explicitly state which type of administrative

The BIR used the “best evidence obtainable” method (Sec. 6(B), NIRC) but failed to consider our available books and records. We have attached our audited financial statements, general ledgers, and sales invoices (Annex “B”) showing that the alleged under-declared sales of P [amount] is double-counted. 6(B), NIRC) but failed to consider our available

The alleged deficiency for 2022 is based on an LOA issued on [date]. However, our 2022 Annual ITR was filed on [April 15, 2023]. The three-year prescriptive period expired on [April 15, 2026]. The FAN was issued on [date, e.g., May 20, 2026], which is beyond the prescriptive period . Hence, the right to assess has prescribed.

It must be filed with the specific office that issued the assessment (e.g., Regional Director or Assistant Commissioner). 2. Critical Deadlines

A letter stating "I dispute this" without specific grounds (e.g., "erroneous disallowance of input VAT" or "prescription under Sec. 203") is not a valid protest and the BIR can deny it outright.