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To ensure your protest is valid and considered by the BIR, your letter must contain the following structural elements:
A protest letter is not just a complaint; it is a legal document that must meet specific criteria under . To be valid, it must include:
Pursuant to Section 228 of the National Internal Revenue Code of 1997, as amended, and in accordance with Revenue Regulations No. 18-2013, the taxpayer respectfully files this written protest in the nature of a .
Pursuant to Section 228 of the National Internal Revenue Code of 1997, as amended, and Section 3.1.4 of Revenue Regulations No. 18-2013, the taxpayer respectfully files this PROTEST in the nature of a [Request for Reconsideration / Request for Reinvestigation]. sample protest letter tax assessment philippines
Annex B: Summary of Expenses and valid BIR-registered receipts Annex C: [Other relevant documents]
You must file your Protest Letter within thirty (30) days from the exact date you received the FAN/FLD. Failure to file within this period makes the tax assessment final, executory, and demandable.
The BIR's denial of a protest can be either:
The most critical step in this process is drafting and filing a formal . Failing to file this letter correctly and on time makes the tax assessment final, executory, and demandable, leaving you with no recourse but to pay. 👇 To ensure your protest is valid and
[Taxpayer's Printed Name]
A formal request to cancel, withdraw, or set aside the disputed assessment notices. Sample Protest Letter Template
A protest will be considered a unless it is clearly indicated as a Request for Reinvestigation.
Respectfully submitted,
[Provide a detailed explanation and cite the specific factual and legal basis for your disagreement.]
However, a tax assessment is not the final word. Under the National Internal Revenue Code (NIRC) of the Philippines, as amended by the Tax Reform for Acceleration and Inclusion (TRAIN) Law and the Ease of Paying Taxes Act (Republic Act No. 11976), taxpayers have the right to dispute an erroneous or unfair assessment.
The following is a sample protest letter template. You should adapt it to your specific situation, filling in the blanks with your own information and the details of your assessment.