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of receiving a Final Assessment Notice (FAN) or Formal Letter of Demand (FLD). Failure to include specific legal and factual bases can render the protest void. bdblaw.com.ph Sample Protest Letter Template
If you fail to file within 30 days, the assessment becomes final, executory, and demandable. Types of Protest:
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:
The National Internal Revenue Code (Tax Code) provides taxpayers with a legal remedy to challenge these assessments through a formal process known as a . sample protest letter tax assessment philippines
Tax assessment remedies are strictly bound by time. Missing a deadline means losing your right to contest the assessment.
to before me this [Day] of [Month], [Year], affiant exhibiting to me his/her government-issued ID No. [ID Number], issued on [Date] at [Place].
A protest cannot be based purely on the claim that "the tax is too high." You must present concrete, factual, and legal arguments. Common valid grounds include:
Bureau of Internal Revenue Quezon City
: Summarize your main points and express your expectation for a prompt and fair resolution.
: 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
This article provides a comprehensive guide on how to structure a protest letter, the legal requirements, and a template you can adapt. Understanding the BIR Protest Process (2026)
[Your Address] [City, Postal Code] [Email Address] [Date] This public link is valid for 7 days
Tax assessments must be issued within three years from the filing of the return (or 10 years in cases of fraud). If the BIR issued the FLD after three years without proof of fraud, you can protest on grounds of prescription.
The assessment violates the Taxpayer’s right to due process due to a lack of detailed factual explanations in the FLD. II. DETAILED DISCUSSIONS AND ARGUMENTS
Once you have filed your sworn protest letter, the BIR has from the date of filing to decide on your protest. Under the NIRC (Section 228), if the BIR fails to act within 180 days, the protest is deemed denied by inaction .
VII. Certification and Signature I hereby certify under penalty of perjury that the facts and documents submitted are true and correct to the best of my knowledge. Can’t copy the link right now