Sample Protest Letter Tax Assessment Philippines Instant

(Sample argument: A review of the computation shows that the 25% surcharge was applied even though the alleged deficiency does not constitute a "false or fraudulent return," nor was there a willful neglect to file the return. The correct surcharge should be [Amount] or none at all.)

Disclaimer: This article and sample letter are for informational purposes only and do not constitute legal or tax advice. It is highly recommended to consult a tax lawyer or certified public accountant (CPA) for specific tax cases. If you'd like, I can:

: [E.g., The BIR assessed VAT on transactions that are zero-rated under the law.]

Filing the letter is only half the battle. To ensure your protest remains valid, follow these subsequent procedures: 1. Secure Proof of Filing sample protest letter tax assessment philippines

Refers to a plea of re-evaluation of an assessment based on existing records without need of additional evidence.

When submitting your supporting documents within the 60 days, accompany them with a formal "Transmittal Letter" that items and describes every document you are handing over. Have this letter stamped received by the BIR as well.

This protest is a based on the following factual and legal grounds: (Sample argument: A review of the computation shows

What are the cited by the BIR examiners for the deficiency?

Clearly reference the FLD/FAN date.

The BIR failed to issue a Preliminary Assessment Notice (PAN) prior to the issuance of the FLD, which is a mandatory requirement under Section 228 of the NIRC of 1997, as amended. Consequently, I was deprived of the opportunity to respond to the initial findings. If you'd like, I can: : [E

This template is based on common formats used for BIR disputes.

: If the Treasurer denies the protest, or fails to act within , you can appeal to the Local Board of Assessment Appeals (LBAA) within 30 days of the decision or the lapse of the period. Court of Tax Appeals RESOLUTION

This protest is filed as a based on the following factual and legal grounds: I. Deficiency Income Tax - [Amount]

Re: Final Assessment Notice (FAN) No. [Insert Number] dated [Insert Date] Taxable Year: [Insert Year] Sir/Madam: