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Hunter Perez
Hunter Perez

Sample Protest Letter on BIR Assessment PDF: Examples and Scenarios



What is a protest letter on bir assessment?




A protest letter on bir assessment is a formal document that a taxpayer submits to the Bureau of Internal Revenue (BIR) to contest or dispute an assessment notice issued by the BIR. An assessment notice is a written communication from the BIR that informs the taxpayer of the amount of tax due, including any penalties, interest, or surcharges, based on the findings of a tax audit or investigation.




sample protest letter on bir assessment pdf



The purpose of a protest letter is to request for a reinvestigation or reconsideration of the assessment notice, and to present the taxpayer's arguments and evidence to support their position. A protest letter is also a way to protect the taxpayer's rights and remedies under the law, such as appealing to a higher authority or filing a court case if the BIR denies or ignores the protest.


Types of bir assessments and corresponding protest procedures




There are two types of bir assessments: formal and informal. A formal assessment is one that is issued by the BIR after conducting a tax audit or investigation, and it contains a detailed computation of the tax liability and the legal basis for it. An informal assessment is one that is issued by the BIR without conducting a tax audit or investigation, and it is based on presumptions or estimates of the tax liability.


The procedure for protesting a formal assessment is as follows:


  • The taxpayer must file a written protest letter within 30 days from receipt of the formal assessment notice.



  • The protest letter must state the facts, the law, and the arguments in support of the taxpayer's position.



  • The protest letter must also include relevant supporting documents, such as receipts, invoices, contracts, financial statements, tax returns, etc.



  • The taxpayer must submit the original copy of the protest letter to the BIR office that issued the assessment notice, and keep a duplicate copy for their records.



  • The BIR must act on the protest within 180 days from submission. If the BIR fails to act within this period, the taxpayer may appeal to the Court of Tax Appeals (CTA) within 30 days from the lapse of the 180-day period.



The procedure for protesting an informal assessment is as follows:


  • The taxpayer must file a written protest letter within 15 days from receipt of the informal assessment notice.



  • The protest letter must state the facts, the law, and the arguments in support of the taxpayer's position.



  • The protest letter must also include relevant supporting documents, such as receipts, invoices, contracts, financial statements, tax returns, etc.



  • The taxpayer must submit the original copy of the protest letter to the BIR office that issued the assessment notice, and keep a duplicate copy for their records.



  • The BIR must act on the protest within 60 days from submission. If the BIR fails to act within this period, the taxpayer may appeal to the CTA within 30 days from the lapse of the 60-day period.



How to write a protest letter on bir assessment?




General guidelines and tips for writing a protest letter




When writing a protest letter on bir assessment, the taxpayer should keep in mind the following guidelines and tips:


  • The protest letter should be clear, concise, and courteous. It should avoid emotional or abusive language, and focus on the facts and the law.



  • The protest letter should be specific and detailed. It should identify the assessment notice being protested, the amount and nature of the tax liability being disputed, and the reasons and grounds for the protest.



  • The protest letter should be supported by evidence. It should attach copies of relevant documents that can prove the taxpayer's position, such as receipts, invoices, contracts, financial statements, tax returns, etc.



  • The protest letter should be timely and complete. It should be filed within the prescribed period and contain all the required information and attachments.



  • The protest letter should be properly addressed and delivered. It should be addressed to the BIR official who issued the assessment notice, and delivered to the BIR office where the assessment notice was issued.



Sample format and template of a protest letter




A protest letter on bir assessment may follow this format and template:


Header and salutation




The header of the protest letter should include the date, the name and address of the taxpayer, and the name and address of the BIR official who issued the assessment notice. The salutation should address the BIR official by their title and name.


Date: ____________ Name of Taxpayer: ____________ Address of Taxpayer: ____________ Name of BIR Official: ____________ Title of BIR Official: ____________ Address of BIR Office: ____________ Dear ____________,


Subject line and reference number




The subject line of the protest letter should state the purpose of the letter, which is to protest an assessment notice. The reference number of the assessment notice should also be indicated.


Subject: Protest Letter on BIR Assessment Notice Reference No.: ____________


Body of the letter




The body of the protest letter should consist of three main parts: an introduction and statement of protest, an explanation and justification of protest, and a request for reinvestigation and relief.


Introduction and statement of protest




The introduction of the protest letter should briefly state the background and context of the assessment notice, such as when it was received, what it covers, and how much it demands. The statement of protest should clearly express the taxpayer's disagreement with the assessment notice, and indicate their intention to file a formal protest.


I am writing this letter to your office in behalf of ____________ (name of taxpayer), a registered taxpayer with TIN ____________, engaged in ____________ (nature of business or profession). On ____________ (date), we received an assessment notice from your office with reference no. ____________, pertaining to our tax liability for ____________ (taxable year or period). According to the assessment notice, we are liable to pay ____________ (amount) in taxes, including penalties, interest, or surcharges. We hereby formally protest this assessment notice, as we believe that it is erroneous, unjustified, or excessive. We respectfully request that you reconsider or revoke this assessment notice based on our arguments and evidence presented below.


Explanation and justification of protest




The explanation and justification of protest should provide the details and reasons why the taxpayer disagrees with the assessment notice. It should cite specific facts, laws, rules, regulations, jurisprudence, or precedents that support their position. It should also point out any errors, inconsistencies, or irregularities in the assessment notice. It should organize its arguments by using headings, subheadings, bullet points, or numbers.


Our protest is based on the following grounds: - Ground 1: ____________ (state reason for protesting) - Explain why this is a valid reason for protesting - Provide evidence or references to support this reason - Ground 2: ____________ (state another reason for protesting) - Explain why this is another valid reason for protesting - Provide evidence or references to support this reason - Ground 3: ____________ (state more reasons for protesting if applicable) - Explain why this is another valid reason for protesting - Provide evidence or references to support this reason


Request for reinvestigation and relief




The request for reinvestigation and relief should ask the BIR to review the assessment notice and the protest letter, and to grant the taxpayer's desired outcome. It should also state the taxpayer's willingness to cooperate and provide additional information or documents if needed. It should also mention the taxpayer's rights and remedies under the law, such as appealing to a higher authority or filing a court case if the BIR denies or ignores the protest.


In view of the foregoing, we respectfully request that you reinvestigate this assessment notice and grant us the following relief: - Relief 1: ____________ (state what you want the BIR to do, such as cancel, reduce, or modify the assessment notice) - Relief 2: ____________ (state another relief if applicable) - Relief 3: ____________ (state more relief if applicable) We are willing to cooperate and provide any additional information or documents that you may require to resolve this matter. We hope that you will act on this protest within the prescribed period and issue a final decision on this case. If you fail to do so, we reserve our right to appeal to the Court of Tax Appeals or file a court case as provided by law.


Closing and signature




The closing of the protest letter should express the taxpayer's gratitude and respect for the BIR's attention and consideration. It should also restate the taxpayer's name and contact details. The signature of the taxpayer or their authorized representative should be affixed below the closing.


Thank you for your time and attention to this matter. We appreciate your prompt and favorable action on this protest. Sincerely, _______________________ Name of Taxpayer or Authorized Representative TIN: ____________ Address: ____________ Contact No.: ____________ Email: ____________


Enclosures and copies




The enclosures of the protest letter should list all the documents that are attached to support the protest, such as receipts, invoices, contracts, financial statements, tax returns, etc. The copies of the protest letter should indicate who else received a copy of the letter, such as the taxpayer's accountant, lawyer, or business partner.


Enclosures: - Enclosure 1: ____________ (name and description of document) - Enclosure 2: ____________ (name and description of another document) - Enclosure 3: ____________ (name and description of more documents if applicable) CC: - CC 1: ____________ (name and title of person who received a copy of the letter) - CC 2: ____________ (name and title of another person who received a copy of the letter) - CC 3: ____________ (name and title of more persons who received a copy of the letter if applicable)


What are some examples of protest letters on bir assessment?




To illustrate how a protest letter on bir assessment may look like in practice, here are some examples based on real cases and scenarios. Note that these examples are for reference only and may not reflect the actual facts or circumstances of each case.


Example 1: Protest letter for deficiency income tax and value added tax




This example is based on a sample protest letter from Scribd. It shows how a taxpayer may protest an assessment notice for deficiency income tax and value added tax.


Date: February 6, 2015 Name of Taxpayer: ABC Corporation Address of Taxpayer: 123 Main Street, Makati City Name of BIR Official: Hon. Juan dela Cruz Title of BIR Official: Regional Director Address of BIR Office: Revenue Region No. 8 - Makati City Dear Hon. dela Cruz, Subject: Protest Letter on BIR Assessment Notice Reference No.: FLA-2014-123456 We are writing this letter to your office in behalf of ABC Corporation, a registered taxpayer with TIN 123-456-789-000, engaged in manufacturing and trading of goods. On January 15, 2015, we received an assessment notice from your office with reference no. FLA-2014-123456, pertaining to our tax liability for taxable year 2013. According to the assessment notice, we are liable to pay P10,000,000 in taxes, including penalties, interest, or surcharges. We hereby formally protest this assessment notice, as we believe that it is erroneous, unjustified, or excessive. We respectfully request that you reconsider or revoke this assessment notice based on our arguments and evidence presented below. Our protest is based on the following grounds: - Ground 1: The BIR failed to conduct a proper tax audit or investigation before issuing the assessment notice. - Explain why this is a valid reason for protesting - According to Section 228 of the National Internal Revenue Code (NIRC), the BIR must conduct a tax audit or investigation before issuing an assessment notice, and must inform the taxpayer of the law and the facts on which the assessment is made. - However, in our case, the BIR did not conduct any tax audit or investigation, and did not inform us of the law and the facts on which the assessment is based. The assessment notice merely stated that we have deficiency income tax and value added tax, without providing any computation or explanation of how these amounts were derived. - Therefore, the assessment notice is void and invalid, as it violates our right to due process and violates the provisions of the NIRC. - Provide evidence or references to support this reason - We attach a copy of the assessment notice as Enclosure 1 to show that it does not contain any computation or explanation of the tax liability. - We also attach a copy of our letter dated January 20, 2015 as Enclosure 2 to show that we requested for a clarification of the assessment notice from your office, but we did not receive any response. - Ground 2: The BIR erred in computing our income tax and value added tax liability for taxable year 2013. - Explain why this is another valid reason for protesting - Even if we assume that the BIR conducted a proper tax audit or investigation, we still contend that the BIR erred in computing our income tax and value added tax liability for taxable year 2013. - The BIR disregarded our valid deductions and credits, such as cost of goods sold, operating expenses, withholding taxes, input taxes, etc., that would reduce our taxable income and output tax. - The BIR also imposed penalties, interest, or surcharges that are excessive or unwarranted, such as compromise penalty, delinquency interest, deficiency interest, etc., that would increase our tax liability. - Therefore, the assessment notice is erroneous and excessive, as it does not reflect our true and correct tax liability for taxable year 2013. - Provide evidence or references to support this reason - We attach a copy of our audited financial statements for taxable year 2013 as Enclosure 3 to show our actual income and expenses for that year. - We also attach a copy of our annual income tax return (BIR Form 1702) and quarterly value added tax returns (BIR Form 2550Q) for taxable year 2013 as Enclosure 4 to show our declared income and taxes for that year. - We further attach a copy of our computation of income tax and value added tax liability for taxable year 2013 as Enclosure 5 to show our correct tax liability for that year. In view of the foregoing, we respectfully request that you reinvestigate this assessment notice and grant us the following relief: - Relief 1: Cancel or withdraw the assessment notice for deficiency income tax and value added tax for taxable year 2013. - Relief 2: Refund or credit any excess taxes paid by us for taxable year 2013. We are willing to cooperate and provide any additional information or documents that you may require to resolve this matter. We hope that you will act on this protest within the prescribed period and issue a final decision on this case. If you fail to do so, we reserve our right to appeal to the Court of Tax Appeals or file a court case as provided by law. Thank you for your time and attention to this matter. We appreciate your prompt and favorable action on this protest. Sincerely, _______________________ Name of Authorized Representative TIN: 123-456-789-000 Address: 123 Main Street, Makati City Contact No.: (02)1234-5678 Email: abc@gmail.com Enclosures: - Enclosure 1: Copy of assessment notice - Enclosure 2: Copy of letter requesting for clarification - Enclosure 3: Copy of audited financial statements - Enclosure 4: Copy of annual income tax return and quarterly value added tax returns - Enclosure 5: Copy of computation of income tax and value added tax liability CC: - CC 1: Mr. XYZ, President of ABC Corporation - CC 2: Ms. DEF, Accountant of ABC Corporation


Example 2: Protest letter for misdeclaration of vatable sales




This example is based on another sample protest letter from Scribd. It shows how a taxpayer may protest an assessment notice for misdeclaration of vatable sales.


Date: June 26, 2019 Name of Taxpayer: Enerlife Philippines Inc. Address of Taxpayer: 456 Green Street, Pasig City Name of BIR Official: Hon. Rufo B. Ranario Title of BIR Official: Revenue District Officer Address of BIR Office: BIR RDO-43 Pasig City Dear Hon. Ranario, Subject: Protest Letter on BIR Assessment Notice Reference No.: LOA-2019-987654 We are writing this letter to your office in behalf of Enerlife Philippines Inc., a registered taxpayer with TIN 987-654-321-000, engaged in supplying goods and services to various government agencies and instrumentalities. On June 15, 2019, we received an assessment notice from your office with reference no. LOA-2019-987654, pertaining to our tax liability for taxable year 2018. According to the assessment notice, we are liable to pay P5,000,000 in taxes, including penalties, interest, or surcharges. We hereby formally protest this assessment notice, as we believe that it is erroneous, unjustified, or excessive. We respectfully request that you reconsider or revoke this assessment notice based on our arguments and evidence presented below. Our protest is based on the following grounds: - Ground 1: The BIR failed to give us an opportunity to present our documentary evidence and confer with the examiners before issuing the assessment notice. - Explain why this is a valid reason for protesting - According to Section 228 of the NIRC, the BIR must inform the taxpayer in writing of the discrepancies in the taxpayer's payment of taxes and give the taxpayer an opportunity to submit their documents or books for examination and to be informed of the law and facts on which the assessment is made. - However, in our case, the BIR did not give us any written notice of the discrepancies in our payment of taxes, nor did they allow us to submit our documents or books for examination. The BIR also did not inform us of the law and facts on which the assessment is made. The assessment notice merely stated that we have misdeclared our vatable sales for taxable year 2018, without providing any computation or explanation of how this amount was derived. - Therefore, the assessment notice is void and invalid, as it violates our right to due process and violates the provisions of the NIRC. - Provide evidence or references to support this reason - We attach a copy of the assessment notice as Enclosure 1 to show that it does not contain any computation or explanation of the tax liability. - We also attach a copy of our letter dated June 20, 2019 as Enclosure 2 to show that we requested for a clarification of the assessment notice from your office, but we did not receive any response. - Ground 2: The BIR erred in computing our vatable sales for taxable year 2018. - Explain why this is another valid reason for protesting - Even if we assume that the BIR gave us an opportunity to present our documentary evidence and confer with the examiners before issuing the assessment notice, we still contend that the BIR erred in computing our vatable sales for taxable year 2018. - The BIR overstated ou


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