Sample Protest Letter Tax Assessment Philippines

A valid protest letter in the Philippines is an administrative remedy used to dispute a Final Assessment Notice (FAN) Formal Letter of Demand (FLD) issued by the Bureau of Internal Revenue (BIR)

  • 3. Protest Based on Prescription (Timeliness)

    1. Lack of factual basis: The BIR’s finding of a tax deficiency is based on mere presumptions without any verifiable audit of our records.
    2. Erroneous computation: The BIR failed to credit creditable withholding taxes already remitted for the same period, as shown in our attached BIR Form 2307.
    3. Unenforceable disallowances: The disallowed deductions/claims were fully supported by official receipts, invoices, and other substantiation documents (attached).
    4. Prescription/Late assessment: The assessment was issued beyond the three-year prescriptive period under Section 203 of the NIRC, as our return was filed on [Date], and the assessment was issued on [Date] – more than three years later. (Use only if applicable)
    5. Lack of authority: The assessment was signed by an officer without valid delegation of authority from the Commissioner.

    I/We respectfully request a re-evaluation of the tax assessment and a reduction/cancellation of the alleged tax liability, taking into account the allowable deductions and correct tax classification. sample protest letter tax assessment philippines