Sample Protest Letter Tax Assessment Philippines May 2026

You argue that the BIR misapplied the tax code. Examples: assessing VAT on an exempt transaction, or applying the wrong tax rate to your income bracket.

Below is a comprehensive, customizable template. Replace bracketed placeholders with your actual details. This letter is designed for a Request for Reinvestigation (with new evidence). If you are filing a request for reconsideration, omit the section about new evidence and focus on legal errors.

[Your Company Letterhead, if applicable] Date: [Date of writing, e.g., October 20, 2023]

Attention: The Regional Director Bureau of Internal Revenue Revenue Region No. [e.g., 8 – Manila] Revenue District Office No. [e.g., 39 – South Quezon City] [Address of RDO]

Re: Protest and Request for Reinvestigation of Assessment Notice No. [Insert Assessment Notice Number], dated [Date of Assessment], for Taxable Year [Year]

Dear Sir/Madam:

I, [Your Full Name] , of legal age, Filipino citizen, a sole proprietor/resident citizen, with office address at [Your Complete Business Address] , and Taxpayer Identification Number (TIN) [Your TIN] , after having been duly sworn in accordance with law, hereby state that:

On [Date you received the assessment] , I received Formal Letter of Demand and Assessment Notice No. [Number] , dated [Date of BIR letter] , from your office, assessing me for alleged deficiency [Income Tax / VAT / Percentage Tax / Withholding Tax – specify] for the taxable year [Year] in the total amount of PHP [Total Amount] , inclusive of surcharges and interest. sample protest letter tax assessment philippines

I respectfully PROTEST the aforesaid assessment and request a REINVESTIGATION on the following grounds:

Under Section 228 of the NIRC, a taxpayer may file:

| Type of Protest | Description | Deadline | |----------------|-------------|----------| | Protest against assessment | Disputes the factual and legal basis of the assessment (e.g., errors in income, deductions, tax rate). | Within 30 days from receipt of FLD/FAN. | | Request for reconsideration | Re-evaluation of the assessment based on existing records; no new evidence. | Within 30 days. | | Request for reinvestigation | Requires presentation of new evidence not previously submitted. | Within 30 days. |

Failure to file a timely protest renders the assessment final, executory, and demandable (BIR can enforce collection via administrative or judicial means).

[Your Name]
[Your Address]
[City, Postal Code]
[Email Address]
[Date]

Bureau of Internal Revenue
[BIR Office Address]
[City, Postal Code]

Dear Sir/Madam,

Re: Protest on Tax Assessment for the Year [Year]

I/We, [Your Name], with TIN [Your TIN], respectfully submit this letter as a formal protest to the tax assessment notice received on [Date Received], for the taxable year [Taxable Year].

The said assessment pertains to an alleged underpayment of [Tax Type] amounting to PHP [Amount]. I/We strongly disagree with the findings and computations in the assessment.

Grounds for Protest:

Supporting Documents:

Relief Sought:

I/We respectfully request a re-evaluation of the tax assessment and a reduction/cancellation of the alleged tax liability, taking into account the allowable deductions and correct tax classification. You argue that the BIR misapplied the tax code

Conclusion:

I/We are confident that upon review of the facts and supporting documents, the assessment can be revised accordingly. I/We look forward to a prompt and fair resolution of this matter.

Enclosures:

[List attached documents]

Thank you for your attention to this matter.

Sincerely,

[Your Signature]
[Your Name]

The respondent BIR officer used the “best evidence obtainable” rule under Section 6(B) of the National Internal Revenue Code. However, the officer failed to consider the complete and accurate books of accounts and official receipts that were presented during the initial audit. The assessment did not reflect the actual sales and purchases duly recorded in the taxpayer’s books.

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.