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Here’s a sample Facebook post and the corresponding protest letter for a tax assessment in the Philippines. You can copy, edit, and use this as needed.
📌 Facebook Post (Public or to a Tax Group)
🚨 PROTESTING A TAX ASSESSMENT? HERE’S A SAMPLE LETTER.
If you received a Formal Letter of Demand and Final Assessment Notice from the BIR, don’t panic. You have 30 days from receipt to file a written protest.
Below is a sample protest letter. Just fill in your details and attach your supporting documents (e.g., receipts, contracts, prior correspondence).
Note: This is a general guide. For complex cases, consult a tax lawyer or CPA.
👇 SAMPLE LETTER IN COMMENTS
📄 Sample Protest Letter
[Your Name/Business Name]
[Your TIN]
[Your Registered Address]
[Email Address]
[Contact Number]
[Date]
Revenue District Officer / BIR Official
[Revenue District Office Address, e.g., RDO No. ___ , City]
Re: Protest of Formal Letter of Demand and Final Assessment Notice
FAN No.: [BIR Reference Number]
Taxable Period: [Year/s, e.g., Calendar Year 2022]
Dear Sir/Madam:
I am in receipt of the Formal Letter of Demand and Final Assessment Notice dated [Date of FAN] received on [Actual Date of Receipt].
I respectfully PROTEST the above assessment and state that the same is illegal, excessive, and/or without factual basis for the following reasons:
[Select one or more:]
In support of this protest, I am submitting the following documents:
I request that the BIR:
This protest is filed within the 30-day reglementary period. I am available for a conference at your earliest convenience.
Respectfully submitted,
(Sign over printed name)
[Your Full Name]
Position / Owner / Authorized Representative
⚠️ Important Notes:
A valid protest letter against a tax assessment from the Philippine Bureau of Internal Revenue (BIR) must be filed within 30 days of receiving the Final Assessment Notice (FAN) or Formal Letter of Demand (FLD). Failure to file a valid protest within this timeframe makes the assessment final and executory. Sample Protest Letter Structure
A protest letter should follow a professional format and must include specific legal elements to be considered valid. [Date of Filing]
The Commissioner of Internal RevenueAttention: [Name of Authorized Revenue Official/Regional Director][Office Address of the BIR Branch that issued the FAN]
Subject: Formal Protest against Final Assessment Notice (FAN) No. [Reference Number] dated [Date on Notice] Gentlemen:
This formal protest is filed on behalf of [Taxpayer Name] (TIN: [TIN Number]) regarding the Final Assessment Notice received on [Date of Receipt] for the taxable year [Year], totaling [Amount].
I. Nature of ProtestThis is a Request for [Choose one: Reconsideration OR Reinvestigation].
If Reinvestigation: I intend to present additional evidence, namely [list documents], within 60 days from this filing.
II. Factual and Legal GroundsWe dispute the following findings for these reasons:
[Finding Item, e.g., Deficiency Income Tax]: [State specific facts and legal basis, such as citing the National Internal Revenue Code (NIRC) or specific BIR Revenue Regulations].
[Procedural Issues]: [e.g., The assessment is void due to a lack of a valid Letter of Authority (LOA) or violation of due process].
III. PrayerIn view of the above, we respectfully request the cancellation of the subject assessment.
Very truly yours,[Signature][Printed Name of Taxpayer or Authorized Representative] Key Requirements for Validity
To avoid having your protest declared void, ensure it meets these standards from the BIR Guidelines:
Disputing a tax assessment from the Bureau of Internal Revenue (BIR) in the Philippines is a time-sensitive legal process. If you receive a Formal Letter of Demand (FLD) or Final Assessment Notice (FAN) and believe the findings are incorrect, you must file a formal Protest Letter within 30 days of receipt. Failure to do so renders the assessment final, executory, and demandable. Essential Requirements for a Valid Protest
A protest letter is not just a complaint; it is a legal document that must meet specific criteria under Section 228 of the Tax Code. To be valid, it must include: sample protest letter tax assessment philippines
The Date of the Assessment Notice: Clearly reference the FLD/FAN date.
The Nature of the Protest: You must explicitly state whether you are requesting a Reconsideration (review based on existing records) or a Reinvestigation (review based on newly discovered evidence).
Factual and Legal Basis: You must specify the facts, applicable laws, rules, or jurisprudence (court rulings) that support your dispute.
Submission of Documents: If requesting a reinvestigation, you have 60 days from the filing of your protest to submit all relevant supporting documents. Sample Protest Letter Template
Disclaimer: This template is for informational purposes only. Consult a tax lawyer or certified public accountant (CPA) before filing. [Your Name/Company Name][Address][TIN] [Date of Filing]
The Commissioner of Internal RevenueAttention: [Name of the Regional Director/Assistant Commissioner who signed the FAN][Revenue Region/Bureau Office Address]
Subject: Formal Protest Against Final Assessment Notice No. [Insert Notice Number] dated [Insert Notice Date] Sir/Madam:
On behalf of [Taxpayer Name], we formally submit this letter of protest against the Final Assessment Notice (FAN) / Formal Letter of Demand (FLD) dated [Date], which we received on [Date of Receipt].
I. Nature of ProtestThis protest is filed as a Request for [Reconsideration / Reinvestigation].(Note: If requesting Reinvestigation, add: "We intend to present additional evidence and will submit all relevant documents within sixty (60) days from this filing.")
II. Disputed ItemsWe respectfully dispute the following deficiency tax assessments:
Deficiency Income Tax: [State the amount and specific item being contested]
Deficiency Value Added Tax (VAT): [State the amount and specific item being contested] [Other Taxes, e.g., EWT]: [State the amount]
III. Factual and Legal BasisOur protest is based on the following grounds:
[Argument 1]: [Explain why the BIR’s finding is wrong. Refer to specific transactions, invoices, or accounting records.]
[Legal Basis]: Pursuant to Section [Insert Number] of the National Internal Revenue Code (NIRC) and Revenue Regulation [Insert Number], the transaction in question should be treated as [Your Explanation].
[Jurisprudence]: As ruled by the Court of Tax Appeals in the case of [Case Name vs. Commissioner of Internal Revenue], [Briefly explain the ruling].
IV. PrayerIn view of the foregoing, we respectfully request that the subject assessment be cancelled and set aside. We remain open to providing further clarification should your office require it. Very truly yours, [Signature over Printed Name][Position/Title] Key Reminders for Filing
Where to File: Submit the letter directly to the office of the Regional Director or Assistant Commissioner who issued the notice.
Proof of Filing: If filing in person, ensure your copy is "Received" with a date stamp. If using registered mail, keep the return card as proof.
Local Business Taxes: Protesting a local business tax (LGU) assessment follows different rules, often requiring "Payment Under Protest" before the LGU treasurer will accept the letter. Sample Protest Letter On Bir Assessment Pdf - Google Groups
Disputing a tax assessment from the Bureau of Internal Revenue (BIR) in the Philippines is a time-sensitive legal process that requires a formal written protest. Failure to follow specific formatting and filing rules can lead to your protest being declared "void and without force and effect," making the assessment final, executory, and demandable. Core Requirements for a Valid Protest
To be considered valid under Revenue Regulations, your protest letter must include:
The Nature of the Protest: You must explicitly state whether you are requesting reconsideration (re-evaluation based on existing records) or reinvestigation (re-evaluation based on newly discovered or additional evidence).
Factual and Legal Basis: You must specify the laws, rules, or jurisprudence (court decisions) supporting your dispute for every item in the assessment. General or vague denials are not sufficient.
Timely Filing: You must file the protest within 30 days from the date you received the Final Assessment Notice (FAN) or Formal Letter of Demand (FLD).
Submission of Evidence: For a request for reinvestigation, you have 60 days from the date of filing the protest to submit all supporting documents. Sample Protest Letter Template
Note: This is a guide and should be customized based on your specific case. For high-stakes assessments, consulting a tax professional is recommended. [Date]
The Commissioner of Internal RevenueBureau of Internal RevenueQuezon City
Attention: HON. [Name of Regional Director/Assistant Commissioner][Office of the Regional Director / ACIR-Large Taxpayers Service][Address of the Revenue Region that issued the FAN]
Subject: LETTER OF PROTEST (Request for Reinvestigation/Reconsideration)Re: Final Assessment Notice (FAN) No. [Insert Number] dated [Insert Date]Taxable Year: [Insert Year] Sir/Madam:
On behalf of [Taxpayer Name] with TIN [TIN Number] and registered address at [Address], we formally protest the Final Assessment Notice (FAN) and Formal Letter of Demand (FLD) received on [Date of Receipt], involving a total deficiency tax assessment of PHP [Amount] for the taxable year [Year].
This protest is filed as a Request for [Reinvestigation/Reconsideration] based on the following factual and legal grounds: I. Deficiency Income Tax - [Amount]
Factual Basis: [Explain why the BIR's finding is incorrect, e.g., the BIR disallowed a deduction that was actually supported by valid receipts.]
Legal Basis: [Cite specific law or regulation, e.g., "Under Section 34(A)(1) of the Tax Code, as amended..."] II. Deficiency Value Added Tax (VAT) - [Amount]
Factual Basis: [E.g., The BIR assessed VAT on transactions that are zero-rated under the law.]
Legal Basis: [E.g., "Pursuant to Section 108(B) of the National Internal Revenue Code..."] Here’s a sample Facebook post and the corresponding
[Include sections for other tax types like EWT, etc., as applicable]
III. Request for Reinvestigation (Optional)Since this is a request for reinvestigation, the taxpayer intends to present additional evidence, including but not limited to [List documents, e.g., Official Receipts, Audited Financial Statements, Subsidiary Ledgers], which shall be submitted within sixty (60) days from today, or until [Date 60 days from now], in accordance with RR 12-99, as amended.
In view of the foregoing, it is respectfully requested that the aforementioned assessment be cancelled and set aside. Very truly yours,
[Signature][Name of Taxpayer or Authorized Representative][Position/Title][Contact Number/Email] Filing Procedures and Deadlines Sample Protest Letter On Bir Assessment Pdf - Google Groups
Philippines , a protest letter is a formal administrative remedy used to dispute a tax assessment from the Bureau of Internal Revenue (BIR). To be valid, it must be filed within
of receiving a Formal Letter of Demand (FLD) or Final Assessment Notice (FAN). Key Components of a Protest Letter
Your letter must include specific details to avoid being declared void by the BIR: Nature of Protest: Explicitly state if you are requesting a Reconsideration (review based on existing records) or a Reinvestigation (review involving new evidence). Notice Details:
Include the date and reference number of the assessment notice being disputed. Legal & Factual Basis:
For every disputed item, you must cite the specific facts and applicable laws, rules, or jurisprudence supporting your claim. Submission of Documents: If requesting a reinvestigation, you have
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:
Addressed to the Commissioner of Internal Revenue, Attention: The Regional Director (or official who signed the notice). Subject Line:
Clearly state "Letter of Protest on [FAN/FLD No.] dated [Date]". Introduction:
Identify the taxpayer, Taxpayer Identification Number (TIN), and the taxable year being assessed.
Breakdown of disputed items (e.g., Deficiency Income Tax, Deficiency VAT) followed by your legal arguments for each. Conclusion:
Formal request for the assessment to be cancelled or set aside based on the presented grounds. Google Groups Critical Filing Guidelines Filing Venue:
Submit the letter only to the office of the official who issued the notice (e.g., Regional Director or Assistant Commissioner).
File in person or via registered mail with a return card to ensure proof of receipt. Deadlines:
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
A protest letter in the Philippines is an administrative remedy used to dispute tax assessments issued by the Bureau of Internal Revenue (BIR) or Local Government Units (LGUs)
. Failure to file a valid protest within the strict legal deadlines renders the assessment final, executory, and demandable 1. Key Legal Requirements
To ensure a protest is not considered void, it must include the following: Nature of Protest : Explicitly state if it is a Request for Reconsideration (re-evaluation based on existing records) or a Request for Reinvestigation (based on newly discovered or additional evidence). Basis of Protest : For each disputed item, you must provide the applicable laws jurisprudence Identification
: Include the date of the assessment notice and the specific Final Assessment Notice (FAN) or Formal Letter of Demand (FLD) number. 2. Deadlines and Filing Type of Notice Deadline to File Protest Additional Requirements Preliminary Assessment Notice (PAN) 15 calendar days from receipt Written response to the BIR. Final Assessment Notice (FAN/FLD) 30 calendar days from receipt Non-extendible Real Property Tax (RPT) 30 days after payment "Payment Under Protest" Request for Reinvestigation , you have
from the filing of the protest to submit all relevant supporting documents. 3. Sample Protest Letter Template This template is for a BIR Final Assessment Notice (FAN)
. Ensure it is printed on standard-size paper and filed with the BIR official who signed the assessment (e.g., Regional Director).
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. 📌 Facebook Post (Public or to a Tax
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
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
Before writing the letter, prepare the following documents:
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.
Below is a practical, fill-in-the-blanks sample letter. Customize all bracketed items.
REPUBLIC OF THE PHILIPPINES CITY/MUNICIPALITY OF [Your City] BUREAU OF INTERNAL REVENUE REVENUE DISTRICT OFFICE NO. [RDO Code] – [RDO Name]
JOHN A. DELA CRUZ [Your TIN: 123-456-789-000] [Your Registered Address, Barangay, City] [Contact Number: 0917-123-4567] [Email: johndelacruz@email.com]
[Date: e.g., October 25, 2025]
REVENUE DISTRICT OFFICER Revenue District Office No. [RDO Code] Bureau of Internal Revenue [Address of RDO, City]
RE: PROTEST / REQUEST FOR RECONSIDERATION Subject: Formal Letter of Demand No. [FLD Number] dated [Date of FLD] Taxable Year: January 1, [Year] to December 31, [Year] Tax Type: Deficiency Income Tax / Value-Added Tax / [Specify] Amount Assessed: Php [Total, e.g., 1,250,000.00]
Dear Revenue District Officer:
I, JOHN A. DELA CRUZ, of legal age, Filipino, married/single, with TIN [Number], and registered business address as indicated above, under oath, state that:
On [Date you received the FLD], I received a Formal Letter of Demand (FLD) No. [Number] dated [Date of FLD], together with the details of discrepancy and assessment notices, alleging deficiency [Type of Tax] for the taxable period ending December 31, [Year], in the total amount of Php [Amount].
I respectfily PROTEST the aforesaid assessment, as I find it to be erroneous, invalid, and/or unsupported by evidence.
The specific legal and factual grounds for this protest are as follows:
a) Unsubstantiated Disallowance of Deductions. The BIR disallowed documented operating expenses in the total amount of Php [Amount] for [Reason, e.g., advertising and promotion]. The corresponding official receipts and invoices were presented during the audit, which are valid and duly issued by registered suppliers.
b) Mathematical Error in Tax Computation. The assessment incorrectly computed the net taxable income by failing to consider the approved carry-over of excess Minimum Corporate Income Tax (MCIT) from prior year.
c) Violation of Due Process. 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.
I am attaching herewith the following supporting documents as required under Revenue Regulations No. 12-99, and I shall submit additional documentary evidence within the 60-day period prescribed by law:
WHEREFORE, premises considered, it is most respectfully prayed that the Formal Letter of Demand No. [Number] be CANCELLED and WITHDRAWN, and that no deficiency tax be assessed for the said taxable period.
Other reliefs just and equitable under the law are likewise prayed for.
VERIFICATION / JURAT
(Note: This section must be notarized. You will sign in front of a notary public.)
IN WITNESS WHEREOF, I have hereunto set my hand this [Day] of [Month], [Year] in [City], Philippines.
[Signature over printed name] JOHN A. DELA CRUZ Affiant / Taxpayer
SUBSCRIBED AND SWORN to before me this [Day] of [Month], [Year] by the affiant who exhibited to me his valid government-issued ID as follows: ID Type: [e.g., Driver’s License], No.: [Number], Date/Place of Issue: [Date/City].
NOTARY PUBLIC [Name of Notary] [Roll of Attorney’s No.] [Commission Expiry Date] [PTR No. / IBP No.]
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.
Before writing your letter, you must choose the correct type of protest: