Sample Protest Letter Tax Assessment Philippines ◆ 【Essential】

Introduction

Legal Basis: Failure to specify the applicable laws, rules, or jurisprudence on which the protest is based can render the entire protest void. Timing: sample protest letter tax assessment philippines

• On [Date], we received Formal Letter of Demand/Assessment Notice No. [Number] alleging deficiency taxes of ₱[Amount], inclusive of surcharges and interest.
• The assessment claims [briefly state BIR’s reason, e.g., “unsubstantiated purchases” or “disallowed deductions”].
• We timely filed our tax returns and maintained all required books of accounts and invoices.

We request a review and downward adjustment of the assessment and a refund or credit of the excess taxes paid. Very truly yours, [Signature][Your Name][Owner/Administrator] Key Legal Requirements & Deadlines Introduction Legal Basis: Failure to specify the applicable

1. The assessment is based on incorrect or incomplete information.
2. The assessment is not supported by sufficient evidence.
3. The taxpayer has already paid the tax.
4. The assessment is barred by the statute of limitations.

To formally protest a tax assessment in the Philippines , you must identify whether you are contesting a Bureau of Internal Revenue (BIR) assessment or a Local Government Unit (LGU) assessment (such as Real Property Tax or Local Business Tax), as they follow different legal procedures and deadlines. Draft: Formal Protest Letter (BIR Assessment) On [Date], we received Formal Letter of Demand/Assessment

IV. Documentary Evidence and Reconciliation
I enclose the following documents to support this protest and to reconcile the figures:

• [List: e.g., Certified photocopies of tax returns & payment proofs]
• [List: e.g., Sales invoices, official receipts, contracts]
• [List: e.g., Prior correspondence with the BIR]

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