We intend to present newly discovered or additional evidence, which shall be submitted within sixty (60) days from this filing. FACTUAL AND LEGAL BASES Our protest is based on the following grounds: [Point 1 - e.g., Erroneous Disallowance of Expenses]: [State the facts of the dispute]. Under [Cite specific Law/RR/RMC/Jurisprudence]
This comprehensive guide outlines the legal requirements, critical timelines, and step-by-step strategies for protesting a BIR tax assessment, complete with a practical sample protest letter. 1. Understanding the BIR Assessment Process
We write on behalf of [Insert Individual Name or Company Name], a corporation organized and existing under Philippine laws, with principal office address at [Insert Registered Address] and registered with Taxpayer Identification Number (TIN) [Insert TIN]. sample protest letter tax assessment philippines
A: The procedures for local taxes (e.g., real property tax) are governed by the Local Government Code, which requires "payment under protest." The principles are similar, but the specific rules and appeal bodies (like the Local Board of Assessment Appeals) are different. This article focuses on national internal revenue taxes administered by the BIR.
Very truly yours,
We respectfully request a of the said assessment based on the following grounds:
[Your Printed Name] [Your TIN] [Taxpayer’s Representative / Owner / Attorney-in-Fact, if applicable] We intend to present newly discovered or additional
A: This is a critical violation of your right to due process. As held in the Supreme Court case of CIR v. Enron Subic Power Corp. , an assessment that does not state the factual and legal bases is void . You can raise this as a ground in your protest, but it's still highly advisable to file a protest within the 30-day period to preserve your rights.