Sample Protest Letter Tax Assessment Philippines May 2026

Respectfully submitted,

Bureau of Internal Revenue [Revenue District Office / Region] [Address] sample protest letter tax assessment philippines

WHEREFORE, it is respectfully requested that the Formal Assessment Notice No. [number] be . In the alternative, the assessment be reduced to P [correct amount, e.g., 125,000] , and a Formal Resolution to that effect be issued by your office. Dear Sir/Madam: The alleged deficiency for 2022 is

Dear Sir/Madam:

The alleged deficiency for 2022 is based on an LOA issued on [date]. However, our 2022 Annual ITR was filed on [April 15, 2023]. The three-year prescriptive period expired on [April 15, 2026]. The FAN was issued on [date, e.g., May 20, 2026], which is beyond the prescriptive period . Hence, the right to assess has prescribed. The FAN was issued on [date, e

This protest is filed without prejudice to any other remedies, including appeal to the Court of Tax Appeals (CTA) in case of denial.