How to Write a Powerful Sample Protest Letter for a Tax Assessment in the Philippines

A Step-by-Step Guide for Taxpayers

1. Protest Based on Facts (Discrepancy in Income or Deductions)

This is the most common. You agree with the BIR’s legal authority but disagree with their mathematical calculations or factual findings. For example, they disallowed certain expenses you claim were legitimate business costs.

Dear Commissioner:

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

IV. PRAYER

WHEREFORE, I respectfully pray that the Office of the City/Municipal Assessor:

Notary Public

Nature of Protest: Clearly state if you are requesting Reconsideration (re-evaluation based on existing records) or Reinvestigation (based on new/additional evidence).