Sample Protest Letter Tax Assessment Philippines [upd] Jun 2026

Annex B: Summary of Expenses and valid BIR-registered receipts Annex C: [Other relevant documents]

Pursuant to Section 228 of the National Internal Revenue Code of 1997, as amended, and in accordance with Revenue Regulations No. 18-2013, the taxpayer respectfully files this written protest in the nature of a .

The legal basis (Tax Code sections, Supreme Court rulings, or Court of Tax Appeals decisions) supporting your position.

[Your Name] [Your Address] [City, Province, ZIP Code] [Telephone / Mobile No.] [Email Address] [Date] sample protest letter tax assessment philippines

This serves as our formal protest against the Final Assessment Notice (FAN) and Formal Letter of Demand (FLD) bearing Reference No. , dated [Date of FAN/FLD] , which was received by the Taxpayer on [Date of Receipt] . The FAN/FLD alleges deficiency tax liabilities for the Taxable Year [Year] in the total amount of [Php 0,000,000.00] , broken down as follows: Deficiency Income Tax: Php [Amount] Deficiency Value-Added Tax (VAT): Php [Amount] Deficiency Expanded Withholding Tax (EWT): Php [Amount] Compromise Penalties: Php [Amount]

WHEREFORE, in view of the foregoing, it is most respectfully prayed that the subject FLD/FAN be reconsidered and the deficiency assessments be cancelled or adjusted accordingly.

To help me tailor this information or provide more specific resources, could you tell me: Annex B: Summary of Expenses and valid BIR-registered

[If Reinvestigation]: We shall submit all relevant supporting documents within sixty (60) days from the filing of this protest, pursuant to Section 228 of the NIRC.

Respectfully submitted,

Very truly yours,

Your protest letter must clearly state its nature: either a "Request for Reconsideration" or a "Request for Reinvestigation". The choice is crucial and determines what evidence you can present.