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.
Clearly state: “I/We protest the assessment for deficiency [Type of Tax: Income Tax, VAT, Percentage Tax, Withholding Tax] in the amount of Php [Total amount].” sample protest letter tax assessment philippines
For simple, small-value assessments (e.g., under Php 100,000), a well-written protest letter with clear receipts may suffice. However, for large assessments or complex legal issues (prescription, fraud allegations, constitutional issues), hire a tax lawyer or a BIR-accredited tax agent (CTA) . The BIR’s legal division will rigorously challenge errors in your protest. This is the most common
The primary legal framework is found in the National Internal Revenue Code (NIRC) of 1997, as amended (Republic Act No. 8424, later amended by RA 10963 – TRAIN Law, RA 11346, and RA 11494 – Bayanihan 2, among others). Key provisions include: Clearly state: “I/We protest the assessment for deficiency
It is critical to observe the prescriptive period for filing a protest.