[Clearly explain the factual basis and cite the specific law, rule, or jurisprudence, such as a Supreme Court or CTA ruling].
Since you did not provide a specific text, I have drafted a 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.
A protest letter must be valid in form and substance. A protest that lacks these details will be considered void. Your letter must contain the following:
Usually addressed to the Regional Director (RD) or the Commissioner of Internal Revenue (CIR), depending on who signed the FLD/FAN.
Follow these steps to ensure your protest is valid: sample protest letter tax assessment philippines
The examiners assessed deficiency output VAT on alleged undeclared sales/revenues amounting to Php [Amount] based on a discrepancy found during a third-party matching (Summary List of Sales vs. Summary List of Purchases).
In view of the above, we respectfully request the cancellation of the subject assessment.
Missing the 30-day window makes the assessment "final, executory, and demandable," meaning it can no longer be contested. Supreme Court E-Library supporting documents needed for a request for reinvestigation? Sample Protest Letter On Bir Assessment Pdf - Google Groups
[Your Signature] [Your Printed Name] [Your Position] [Clearly explain the factual basis and cite the
from the filing of the protest to submit all additional supporting documents. Sample Template Structure While you can find full templates on sites like , a standard letter typically follows this format:
What are the given by the BIR examiner for the discrepancies?
(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.)
In view of the foregoing, we respectfully request that the assessment be withdrawn and cancelled.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, [Printed Name] [Designation/Position] Critical Requirements for a Valid Protest A protest that lacks these details will be considered void
I/We, , with TIN [Your TIN] , respectfully submit this letter as a formal protest to the tax assessment notice received on [Date Received] , for the taxable year [Taxable Year] .
Attached herewith are the following documents in support of this protest, including the supporting documents to prove our claims:
To ensure your protest is valid, avoid these mistakes: