To formally protest a tax assessment in the Philippines, your letter must strictly comply with Section 228 of the Tax Code and relevant Revenue Regulations (e.g., RR 18-2013) to avoid being declared void. You must file this letter within 30 days of receiving the Final Assessment Notice (FAN) or Formal Letter of Demand (FLD). Sample Protest Letter Template This template is based on standard requirements for a Request for Reinvestigation (allowing for new evidence) or Request for Reconsideration (based on existing records). [Your Name / Company Name] [Your Address] [Your Contact Number / TIN] [Date] [Name of BIR Regional Director / Assistant Commissioner] [Office Address of the Issuing Official] Bureau of Internal Revenue Subject: LETTER OF PROTEST AGAINST FINAL ASSESSMENT NOTICE NO. [Notice Number] DATED [Date of Notice] Attention: [Name of Revenue District Officer/Authorized Representative] Sir/Madam: On behalf of [Taxpayer Name] , we formally protest the Final Assessment Notice (FAN) and Formal Letter of Demand (FLD) received on [Date you received the notice] for the taxable year [Year] , covering the following alleged deficiencies: [List Assessment Item 1, e.g., Deficiency Income Tax]: [Amount] [List Assessment Item 2, e.g., Deficiency VAT]: [Amount] This protest is a [Request for Reconsideration / Request for Reinvestigation] based on the following factual and legal grounds: [Disputed Issue 1]: [Clearly explain the factual basis and cite the specific law, rule, or jurisprudence, such as a Supreme Court or CTA ruling]. [Disputed Issue 2]: [Explain why the BIR's finding is incorrect, providing evidence like missing tax credits or erroneous expense disallowance]. [If Request for Reinvestigation] : We intend to submit additional supporting documents within sixty (60) days from the filing of this protest, pursuant to RR 18-2013. In view of the foregoing, we respectfully request that the assessment be withdrawn and cancelled. We reserve the right to raise further arguments as may be necessary. Very truly yours, [Signature] [Printed Name] [Designation/Position] Critical Requirements for a Valid Protest Specify the Nature: You must explicitly state if you are seeking reconsideration (re-evaluation of current records) or reinvestigation (submission of new evidence). Legal Basis: Failure to specify the applicable laws, rules, or jurisprudence on which the protest is based can render the entire protest void. Timing: Response to Preliminary Assessment Notice (PAN): Within 15 days. Protest to FAN/FLD: Within 30 days. Submission of Supporting Documents: Within 60 days (only for reinvestigation). Real Property Tax (LGU): For land/property assessments, you must generally follow the "payment under protest" rule, paying the tax first before the local treasurer will entertain the written protest. Court of Tax Appeals RESOLUTION
To protest a tax assessment in the Philippines , you must file a formal written letter that follows specific legal requirements. Failure to include mandatory details can render the protest void. Essential Requirements For a protest to be valid under the Bureau of Internal Revenue (BIR) rules, it must include: Nature of Protest: Clearly state if you are requesting Reconsideration (re-evaluation based on existing records) or Reinvestigation (based on new/additional evidence). Reference Details: Include the date of the assessment notice and the specific notice number (e.g., Final Assessment Notice or FAN). Factual and Legal Basis: You must explain why you are disputing each specific item, citing the applicable laws, rules, or jurisprudence. Timeline: File within 30 days of receiving the FAN or Formal Letter of Demand (FLD). Sample Template Structure Below is a standard layout based on common legal practices in the Philippines: [Current Date] The Commissioner of Internal Revenue Attention: [Name of Regional Director/Official who signed the notice] Bureau of Internal Revenue [Office Address] Subject: LETTER OF PROTEST on [Notice Name/No.] dated [Date of Notice] Sir/Madam: This is a formal protest on behalf of [Taxpayer Name] , with TIN [Your TIN] , against the Final Assessment Notice (FAN) No. [Notice No.] dated [Date] for the taxable year [Year] . The total assessment of [Total Amount] is being protested through a [Request for Reconsideration / Reinvestigation] based on the following grounds: I. DEFICIENCY [Specific Tax Type, e.g., INCOME TAX] [Point 1]: State the factual reason for the dispute. [Legal Basis]: Cite specific sections of the National Internal Revenue Code (NIRC) or Revenue Regulations (e.g., Section 24 of the NIRC). II. DEFICIENCY [e.g., VALUE ADDED TAX] [Point 2]: State why the calculation or finding is incorrect. [Legal Basis]: Cite relevant BIR rulings or Court of Tax Appeals (CTA) cases. [If Reinvestigation]: I intend to present the following additional evidence: [List specific documents] , which will be submitted within 60 days from this filing. Respectfully requested that the assessment be withdrawn and cancelled. Very truly yours, [Signature] [Name and Position] Local & Real Property Tax Notes Sample Protest Letter On Bir Assessment Pdf - Google Groups
REPORT: Guide to Filing a Protest Against Real Property Tax Assessment in the Philippines I. Introduction Real Property Tax (RPT) in the Philippines is governed by the Local Government Code of 1991 (Republic Act No. 7160) . Local government units (LGUs) assess the value of real properties to determine the tax due. However, there are instances where property owners believe the assessment is excessive, unfair, or based on incorrect property details (e.g., wrong land area, incorrect classification). Under Section 226 of the Local Government Code, a property owner has the right to contest an assessment. This report outlines the procedure and provides a comprehensive sample letter. II. Legal Basis and Timeline It is critical to observe the prescriptive period for filing a protest.
Prescriptive Period: Under Sec. 226 (A) of RA 7160 , the protest must be filed within sixty (60) days from the date of receipt of the notice of assessment. Failure to file within this period renders the assessment final, executory, and unappealable. Grounds for Protest: sample protest letter tax assessment philippines
The assessment is excessive. The assessment is unjust. The assessment is inequitable. Incorrect determination of market value. Wrong classification of the property (e.g., residential vs. commercial).
III. Requirements Before Filing Before writing the letter, prepare the following documents:
Tax Declaration (Current and previous copies). Notice of Assessment (The document you received stating the increased value). Proof of Ownership (Transfer Certificate of Title). Supporting Evidence : To formally protest a tax assessment in the
Geodetic Engineer’s certified lot plan (if the area is wrong). Photos of the property (if the classification is wrong, e.g., a structure declared as "commercial" is actually "residential"). Appraisal report from a licensed appraiser (if the market value is contested).
IV. Sample Protest Letter (Long Form) Note: Text enclosed in [Brackets] must be replaced with your specific details.
[NAME OF TAXPAYER] [Owner / Authorized Representative] [Address of Taxpayer] [Contact Number] [Email Address] Date: [Date of Filing] [NAME OF CITY/MUNICIPAL ASSESSOR] City/Municipal Assessor’s Office Office of the [City/Municipal] Assessor [Name of City/Municipality], [Province] [Zip Code] ATTN: [Name of the Assessor, if known] SUBJECT: PROTEST AGAINST REAL PROPERTY TAX ASSESSMENT UNDER TAX DECLARATION NO. [NUMBER] FOR THE YEAR [YEAR] Dear [Honorable/Atty./Mr./Ms. Last Name of Assessor] , I am writing to formally file a protest against the Real Property Tax Assessment recently issued by your office concerning the property located at [Property Address] , covered by Transfer Certificate of Title No. [TCT Number] and currently registered under Tax Declaration No. [TD Number] . This protest is filed in accordance with Section 226 of Republic Act No. 7160 (The Local Government Code of 1991) , within sixty (60) days from my receipt of the Notice of Assessment dated [Date on Assessment Notice] . I. STATEMENT OF FACTS I am the registered owner/authorized representative of the subject property. On [Date Received] , I received a Notice of Assessment indicating a significant increase in the assessed value of my property. Upon verification, I noted the following discrepancies between the actual status of the property and the records reflected in your assessment: [Your Name / Company Name] [Your Address] [Your
Discrepancy in Land Area: The Notice of Assessment indicates a land area of [Incorrect Area in sqm] square meters. However, the Transfer Certificate of Title No. [TCT No.] and the latest Geodetic Survey plan clearly show that the actual land area is [Correct Area in sqm] square meters. The assessment was clearly computed based on an erroneous area.
Discrepancy in Property Classification: The subject property has been re-classified as [Current Classification in Assessment, e.g., Commercial] , resulting in a higher assessed value. However, the actual usage of the property remains strictly [Actual Usage, e.g., Residential] . No business activity is being conducted on the premises, and the structure serves solely as a dwelling for my family. This re-classification is factually incorrect and contrary to the definition of property classifications under the Schedule of Market Values of this [City/Municipality].