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
Error in Computation: The assessment incorrectly computed my taxable income, overlooking allowable deductions and exemptions. sample protest letter tax assessment philippines
Important: If the BIR fails to decide within 180 days, the taxpayer may appeal to the CTA within 30 days after the expiry of the 180-day period (doctrine of inaction). Failure to appeal results in the assessment becoming final. Disputing a tax assessment from the Bureau of
Relief Sought: Specify what you are asking for - whether it's a reduction, exemption, or cancellation of the tax liability. Cancel and withdraw the subject assessment; or Suspend
[Select one or more:]
Factual and Legal Basis: You must explain why you are disputing each specific item, citing the applicable laws, rules, or jurisprudence.
Attached are the following supporting documents to substantiate our claims: Annex A: Copy of the FAN/FLD