Sample Protest Letter Tax Assessment Philippines Free Jun 2026

: Must be filed within 30 days of receiving the Final Assessment Notice (FAN) or Formal Letter of Demand (FLD) .

ATTN: [Name of Revenue Officer Assigned]

Be specific about the factual and legal errors in the assessment.

Appeal to the CTA within 30 days from the lapse of the 180-day period.

Your right to protest a tax assessment is protected under , as amended, and further clarified by Revenue Regulations (RR) No. 12-99 (as amended by RR No. 18-2013 and RR No. 22-2020).

When writing your letter, you can base your arguments on any of the following legal or factual grounds:

The Taxpayer vigorously contests the assessment on the ground that the findings of the revenue examiners lack factual and legal basis. Specifically:

The 180 days start from the date you filed the protest letter.

If the BIR denies your protest, or fails to act within the 180-day period (termed as "Inaction by the Commissioner"), you have the right to appeal the decision or inaction to the within thirty (30) days from the denial or the expiration of the 180-day window.

[Title]Bureau of Internal Revenue[Regional Office Address]

In view thereof, I/We respectfully protest the aforementioned assessment on the following grounds:

Here's a sample protest letter template:

On , I received Formal Letter of Demand and Assessment Notice No. [Number] , dated [Date of BIR letter] , from your office, assessing me for alleged deficiency [Income Tax / VAT / Percentage Tax / Withholding Tax – specify] for the taxable year [Year] in the total amount of PHP [Total Amount] , inclusive of surcharges and interest.

You must file this letter within 30 days from the date you received the FAN. Missing this deadline makes the assessment final, executory, and demandable.

A protest letter is a formal written communication addressed to the BIR, expressing your disagreement with a tax assessment or a decision made by the bureau. The letter serves as a formal notice of your intention to challenge the assessment and requests a review of the case. A well-crafted protest letter is crucial in presenting your side and providing supporting evidence to justify your claims.