Sample Protest Letter Tax Assessment Philippines 100%

Under Section 228 of the NIRC, a taxpayer may file:

| Type of Protest | Description | Deadline | |----------------|-------------|----------| | Protest against assessment | Disputes the factual and legal basis of the assessment (e.g., errors in income, deductions, tax rate). | Within 30 days from receipt of FLD/FAN. | | Request for reconsideration | Re-evaluation of the assessment based on existing records; no new evidence. | Within 30 days. | | Request for reinvestigation | Requires presentation of new evidence not previously submitted. | Within 30 days. | sample protest letter tax assessment philippines

Failure to file a timely protest renders the assessment final, executory, and demandable (BIR can enforce collection via administrative or judicial means). Under Section 228 of the NIRC, a taxpayer

The assessment includes a deficiency VAT of PHP [Amount] for the second quarter. However, as shown in Annex E (BIR Form No. 2550Q filed on [date] and validated bank payment slip), the tax was fully paid on time. This constitutes double assessment. | Within 30 days

The assessment disallowed the total amount of PHP [Amount] representing [e.g., cost of goods sold, rent, utilities] on the ground of “lack of supporting documents.” Attached as Annexes A to D are the original official receipts, invoices, and bank statements that clearly substantiate these expenses. The disallowance violates Section 34 of the NIRC, which allows all ordinary and necessary business expenses.

Before writing the letter, prepare the following documents:

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