Sample Protest Letter Tax Assessment Philippines -

Sample Protest Letter for Tax Assessment in the Philippines

In the Philippines, taxpayers have the right to question or dispute tax assessments issued by the Bureau of Internal Revenue (BIR) if they believe these assessments are incorrect or unjust. One of the initial steps in disputing a tax assessment is to file a protest letter. Below is a sample essay on how to write a protest letter for a tax assessment in the Philippines, along with a sample protest letter. sample protest letter tax assessment philippines

I. The Assessment is Based on Unverified and Arbitrary Presumptions

The respondent BIR officer used the “best evidence obtainable” rule under Section 6(B) of the National Internal Revenue Code. However, the officer failed to consider the complete and accurate books of accounts and official receipts that were presented during the initial audit. The assessment did not reflect the actual sales and purchases duly recorded in the taxpayer’s books. Sample Protest Letter for Tax Assessment in the

2. Request for Reinvestigation

• You submit new evidence that was not previously considered by the BIR.
• You essentially ask the BIR to reopen the case and examine fresh documents.
• Example: You found missing official receipts or ledgers showing a lower tax liability.

Your protest letter must clearly state which type of protest you are filing. Mixing the two or being vague can lead to automatic denial. You submit new evidence that was not previously

8. Practical Tips for Taxpayers

1. Consult a tax lawyer or CPA – especially for large assessments or complex legal issues (e.g., prescription, fraud).
2. Do not ignore the FLD/FAN – non-response leads to collection remedies (bank levy, garnishment, distraint, civil/criminal cases).
3. Request for a reconsideration if you have no new evidence; reinvestigation if you do.
4. Secure a waiver of the statute of limitations – if the BIR asks you to sign one, be careful; it extends the assessment period.
5. Monitor the 180-day BIR decision period – file a CTA appeal if the BIR is delaying.

I. Introduction

Real Property Tax (RPT) in the Philippines is governed by the Local Government Code of 1991 (Republic Act No. 7160). Local government units (LGUs) assess the value of real properties to determine the tax due. However, there are instances where property owners believe the assessment is excessive, unfair, or based on incorrect property details (e.g., wrong land area, incorrect classification).

Under Section 226 of the Local Government Code, a property owner has the right to contest an assessment. This report outlines the procedure and provides a comprehensive sample letter.

Part 1: Header Information

• Your name, TIN, address, and contact number.
• The BIR Revenue District Office (RDO) or BIR office that issued the assessment.
• Date of the letter.