Sample Protest Letter On Bir Assessment Pdf

[Bev Drust]

How to Write a Sample Protest Letter on BIR Assessment PDF

If you have received a final assessment notice (FAN) or a formal letter of demand from the Bureau of Internal Revenue (BIR) in the Philippines, you may want to file a letter of protest to dispute the tax assessment. A letter of protest is a formal way of expressing your disagreement with the BIR's findings and requesting a reinvestigation or reconsideration of your case.

sample protest letter on bir assessment pdf

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However, writing a letter of protest is not as simple as it sounds. You need to follow certain rules and guidelines to make sure that your letter is valid and effective. Here are some tips on how to write a sample protest letter on BIR assessment PDF:

• File your letter within the prescribed period. According to Section 228 of the National Internal Revenue Code (NIRC), as implemented by Revenue Regulations No. 12-99, you have 30 days from the receipt of the FAN or the formal letter of demand to file your letter of protest. If you fail to do so, the assessment will become final and executory, and you will lose your right to appeal.

• Submit your letter to the proper office. You should file your letter of protest with the office of the Regional Director (RD), Assistant Commissioner-Large Taxpayers Service (ACIR-LTS), or Assistant Commissioner-Enforcement Service (ACIR-ES), who signed the preliminary assessment notice (PAN), FAN, or formal letter of demand. You can file your letter in person or through registered mail with return card. If you file your letter with any other office, it will be considered void and without force and effect.

• State the grounds for your protest clearly and concisely. Your letter of protest should specify the factual and legal basis for disputing the tax assessment. You should also provide supporting documents and evidence to substantiate your claims. Avoid making general or vague statements that do not address the specific issues raised by the BIR.

• Use a professional and courteous tone. Your letter of protest should be respectful and polite, even if you disagree with the BIR's findings. Do not use abusive, threatening, or offensive language that may jeopardize your case. Remember that you are asking for a favor from the BIR, not demanding it.

• Format your letter properly. Your letter of protest should be typed or printed on a standard size paper, preferably in PDF format. It should have a clear and concise title that indicates the purpose and content of your letter. It should also have a date, salutation, body, closing, signature, and attachments. You can use this sample protest letter on BIR assessment PDF as a guide:

Date: ___________

The Commissioner of Internal Revenue

Quezon City

Attention: HON. _______________________

Office of the Regional Director

Revenue Region No. _ - __________

Bureau of Internal Revenue

Sir/Madam:

Subject: Letter of Protest on Final Assessment Notice No. XXXX dated _________

I am writing this letter of protest on behalf of _________________, a taxpayer with TIN _______________ and office address at _______________________, to dispute the final assessment notice (FAN) no. XXXX dated _________ with a total assessment of ____________________________ for taxable year ended ________________________, as follows:

I. DEFICIENCY INCOME TAX

(indicate details of assessment per FAN)

II. DEFICIENCY VALUE ADDED TAX

(indicate details of assessment per FAN)

III. BASIC TAX DUE ON EXPANDED WITHHOLDING TAX

(indicate details of assessment per FAN)

The grounds for my protest are as follows:

1. (state factual and legal basis for disputing each item of assessment)

2. (provide supporting documents and evidence for each claim)

3. (repeat as necessary)

In view of the foregoing, I respectfully request that the abovementioned assessment be reinvestigated or reconsidered and that I be given an opportunity to present my case before your office.

Thank you for your kind attention and favorable action.

Very truly yours,

_________________________

Name

Position

TIN

CC: _______________________

Taxpayer

Encl: d8cbe59d7d