Sample Protest Letter Tax Assessment Philippines -

Comprehensive Report on Protesting a Tax Assessment in the Philippines: Sample Letter and Legal Framework

  • The alleged deficiency taxes have already been paid (attach proof).
  • The assessment was made beyond the 3-year prescriptive period (Sec. 203, NIRC).
  • The expenses disallowed were ordinary and necessary business expenses.
  • There was an error in the BIR’s computation or tax base.
  • [Insert your specific reason]

In view thereof, I/We respectfully protest the aforementioned assessment on the following grounds:

Annexes A to D

The assessment disallowed the total amount of PHP [Amount] representing [e.g., cost of goods sold, rent, utilities] on the ground of “lack of supporting documents.” Attached as are the original official receipts, invoices, and bank statements that clearly substantiate these expenses. The disallowance violates Section 34 of the NIRC, which allows all ordinary and necessary business expenses. sample protest letter tax assessment philippines

  • 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. Comprehensive Report on Protesting a Tax Assessment in