Sample Protest Letter Tax Assessment Philippines Jun 2026

I/We, [Your Name], hereby submit this letter to protest the tax assessment received on [Date of Receipt] for [Tax Type] for the year/period [Year/Period]. The assessment was made under [Section/Provision of the Tax Code].

Once you have filed your sworn protest letter, the BIR has from the date of filing to decide on your protest. Under the NIRC (Section 228), if the BIR fails to act within 180 days, the protest is deemed denied by inaction . sample protest letter tax assessment philippines

Attention: [Name of Regional Director/Assistant Commissioner][Office Address of Revenue Region/Service that issued the notice] I/We, [Your Name], hereby submit this letter to

: For reinvestigations, you must submit all relevant documents within 60 days of filing the protest. Sample Protest Letter Template Under the NIRC (Section 228), if the BIR

Respectfully submitted,

I. Introduction and Basis for Protest I, [Your Name], taxpayer with TIN [TIN], respectfully file this formal written protest under Section 228 of the National Internal Revenue Code and pertinent BIR rules against the Final Assessment Notice dated [date on assessment] issued by your Office (Assessment Notice No. [number]) for taxable period(s) [period(s)] in the amount of PHP [assessed amount]. I submit this protest within the statutory period for filing a protest and request reconsideration and cancellation of the assessment for the reasons set forth below.