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To formally protest a tax assessment in the Philippines, your letter must strictly comply with Section 228 of the Tax Code and relevant Revenue Regulations (e.g., RR 18-2013) to avoid being declared void. You must file this letter within 30 days of receiving the Final Assessment Notice (FAN) or Formal Letter of Demand (FLD). Sample Protest Letter Template
This template is based on standard requirements for a Request for Reinvestigation (allowing for new evidence) or Request for Reconsideration (based on existing records).
[Your Name / Company Name][Your Address][Your Contact Number / TIN] [Date]
[Name of BIR Regional Director / Assistant Commissioner][Office Address of the Issuing Official]Bureau of Internal Revenue
Subject: LETTER OF PROTEST AGAINST FINAL ASSESSMENT NOTICE NO. [Notice Number] DATED [Date of Notice]
Attention: [Name of Revenue District Officer/Authorized Representative] Sir/Madam:
On behalf of [Taxpayer Name], we formally protest the Final Assessment Notice (FAN) and Formal Letter of Demand (FLD) received on [Date you received the notice] for the taxable year [Year], covering the following alleged deficiencies:
[List Assessment Item 1, e.g., Deficiency Income Tax]: [Amount] [List Assessment Item 2, e.g., Deficiency VAT]: [Amount]
This protest is a [Request for Reconsideration / Request for Reinvestigation] based on the following factual and legal grounds:
[Disputed Issue 1]: [Clearly explain the factual basis and cite the specific law, rule, or jurisprudence, such as a Supreme Court or CTA ruling].
[Disputed Issue 2]: [Explain why the BIR's finding is incorrect, providing evidence like missing tax credits or erroneous expense disallowance].
[If Request for Reinvestigation]: We intend to submit additional supporting documents within sixty (60) days from the filing of this protest, pursuant to RR 18-2013.
In view of the foregoing, we respectfully request that the assessment be withdrawn and cancelled. We reserve the right to raise further arguments as may be necessary. Very truly yours, [Signature][Printed Name][Designation/Position] Critical Requirements for a Valid Protest sample protest letter tax assessment philippines
Specify the Nature: You must explicitly state if you are seeking reconsideration (re-evaluation of current records) or reinvestigation (submission of new evidence).
Legal Basis: Failure to specify the applicable laws, rules, or jurisprudence on which the protest is based can render the entire protest void. Timing:
Response to Preliminary Assessment Notice (PAN): Within 15 days. Protest to FAN/FLD: Within 30 days.
Submission of Supporting Documents: Within 60 days (only for reinvestigation).
Real Property Tax (LGU): For land/property assessments, you must generally follow the "payment under protest" rule, paying the tax first before the local treasurer will entertain the written protest. Court of Tax Appeals RESOLUTION
Since you did not provide a specific text, I have drafted a standard template below followed by a critique/review of its strengths and essential legal requirements based on the National Internal Revenue Code (NIRC) and relevant BIR regulations.
Filing a protest is a right, not a violation. LGUs often conduct general revisions of property values to increase revenue, and errors in area or classification are common. A well-documented, timely, and formal letter significantly increases the chance of a favorable adjustment without needing to go to court.
To be considered valid and have "force and effect," a protest letter must include the following details per Revenue Regulations No. 18-2013:
Timely Filing: Must be filed within 30 days of receiving the Final Assessment Notice (FAN) or Formal Letter of Demand (FLD).
Identification: The date of the assessment notice being protested.
Nature of Protest: Explicitly state if it is a Request for Reconsideration (based on existing records) or a Request for Reinvestigation (based on new evidence).
Legal Basis: Specify the applicable laws, rules, regulations, or jurisprudence (court rulings) supporting your arguments. To formally protest a tax assessment in the
Supporting Evidence: For reinvestigations, you must submit all relevant documents within 60 days of filing the protest. Sample Protest Letter Template
This template is based on common formats used for BIR disputes. [Date]
[The Commissioner of Internal Revenue / Regional Director]Attention: [Name of Signing Official][Office of the Regional Director / ACIR-LTS / ACIR-ES]Bureau of Internal Revenue[Regional/District Office Address]
RE: LETTER OF PROTEST against Final Assessment Notice No. [Assessment Number] dated [Date of Notice] Sir/Madam:
On behalf of our client, [Taxpayer/Company Name] with TIN [Taxpayer Identification Number], we formally submit this administrative protest against the Final Assessment Notice (FAN) and Formal Letter of Demand (FLD) received on [Date of Receipt], covering the taxable year [Year].
The total deficiency tax assessment is [Total Amount], broken down into: Deficiency Income Tax: [Amount] Deficiency Value Added Tax: [Amount] [Other Tax Types]: [Amount]
I. NATURE OF THE PROTESTThis is a Request for Reinvestigation (or Reconsideration). We intend to present newly discovered evidence to substantiate our claims, which will be submitted within sixty (60) days from the filing of this protest.
II. STATEMENT OF FACTS AND LEGAL GROUNDSOur protest is based on the following:
[Fact 1]: (e.g., The assessment disallowed the expense of [Amount] for [Item], but this was fully documented in the Audited Financial Statements).
[Legal Basis]: (e.g., Under Section 34 of the NIRC, these expenses are deductible as they are ordinary and necessary).
[Fact 2/Jurisprudence]: (e.g., The BIR failed to consider the Reply to the Preliminary Assessment Notice, violating procedural due process as held in [Case Citation]). Protest Letter for Tax Assessment | PDF - Scribd
Tax assessments must be issued within three years from the filing of the return (or 10 years in cases of fraud). If the BIR issued the FLD after three years without proof of fraud, you can protest on grounds of prescription. The Review: The template
I am the registered owner/authorized representative of the subject property. On [Date Received], I received a Notice of Assessment indicating a significant increase in the assessed value of my property. Upon verification, I noted the following discrepancies between the actual status of the property and the records reflected in your assessment:
Discrepancy in Land Area: The Notice of Assessment indicates a land area of [Incorrect Area in sqm] square meters. However, the Transfer Certificate of Title No. [TCT No.] and the latest Geodetic Survey plan clearly show that the actual land area is [Correct Area in sqm] square meters. The assessment was clearly computed based on an erroneous area.
Discrepancy in Property Classification: The subject property has been re-classified as [Current Classification in Assessment, e.g., Commercial], resulting in a higher assessed value. However, the actual usage of the property remains strictly [Actual Usage, e.g., Residential]. No business activity is being conducted on the premises, and the structure serves solely as a dwelling for my family. This re-classification is factually incorrect and contrary to the definition of property classifications under the Schedule of Market Values of this [City/Municipality].
Excessive Valuation: The assessed value was increased by [Percentage]% without any significant improvement or renovation made to the property. The market value assigned is significantly higher than the zonal valuation and the current market rates of comparable properties in the vicinity.
LIST OF ATTACHED SUPPORTING DOCUMENTS:
I certify that I have not commenced any other action involving the same assessment before any other office or court, and that to the best of my knowledge, no such action is pending. I further undertake to inform this Office immediately should any such action be commenced.
Thank you for your favorable action.
Respectfully submitted,
_________________________ [Signature over printed name] Taxpayer / Authorized Representative
SUBSCRIBED AND SWORN 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].
Notary Public
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