The assessment is contested based on the following facts and laws:
WHEREFORE, premises considered, we respectfully request that the Formal Letter of Demand and Final Assessment Notice be reconsidered, reinvestigated, and cancelled in view of the evidence presented.
[Signature over printed name] Taxpayer / Authorized Representative
WHEREFORE, we respectfully request the following: sample protest letter tax assessment philippines
For every disputed item, you must cite the specific facts and applicable laws, rules, or jurisprudence supporting your claim. Submission of Documents: If requesting a reinvestigation, you have
Include the date and reference number of the assessment notice being disputed. Legal & Factual Basis:
Bureau of Internal Revenue Revenue Region No. [e.g., 8 – Manila] Revenue District Office No. [e.g., 39 – South Quezon City] [Address of RDO] The assessment is contested based on the following
The BIR disallowed legitimate business expenses for [Reason], despite submission of valid receipts.
Below is a for a deficiency income tax assessment. Customize the bracketed information as needed.
[Your Name / Company Name] [Your Current Mailing Address] [Your Contact Number] [Your Email Address] [Date] THE LOCAL ASSESSMENT REVIEW COMMITTEE / THE OFFICE OF THE CITY/PROVINCIAL ASSESSOR [Name of City or Municipality Hall] [Address of the Assessor's Office] [City/Province, Postal Code] SUBJECT: FORMAL PROTEST AGAINST REAL PROPERTY TAX ASSESSMENT Property Account Number / PIN: [Insert PIN] Tax Declaration Number: [Insert Tax Declaration Number] To the Office of the Local Assessor: Pursuant to the provisions of the Local Government Code of 1991 (Republic Act No. 7160), the undersigned respectfully submits this formal written protest against the Notice of Assessment dated [Date on the Notice], which was officially received by the taxpayer on [Date you received it]. The assessment concerns the real property described as follows: Owner of Record: [Name on Title/Tax Declaration] Location of Property: [Complete Address of Property] Transfer Certificate of Title (TCT) No.: [Insert TCT Number] Assessed Value under Contest: Php [Insert Amount] GROUNDS FOR PROTEST The taxpayer respectfully objects to the aforementioned assessment based on the following ground(s): [CHOOSE OR EDIT THE RELEVANT GROUND BELOW] 1. INCORRECT PROPERTY VALUATION / OVERVALUATION The fair market value applied to the subject property is excessive and does not conform to the current approved Schedule of Market Values (SMV) for the locality. A comparative analysis of adjacent properties reveals that the subject property has been valued [X%] higher without any justifiable improvements or economic changes to the area. 2. ERROR IN PROPERTY CLASSIFICATION The subject property is strictly used for residential purposes, as evidenced by the attached barangay certifications and photographs. However, the Notice of Assessment incorrectly classifies the property as "Commercial," thereby applying an unjustly high assessment level. 3. DISCREPANCY IN PROPERTY SIZE/DIMENSIONS The Notice of Assessment states that the land area is [Incorrect Area] square meters. However, as per Transfer Certificate of Title No. [Number], the actual registered area is only [Correct Area] square meters. PRAYER AND RELIEF SOUGHT In view of the foregoing facts and arguments, the taxpayer respectfully requests that this Honorable Office: 1. Reconsider, review, and cancel the contested Notice of Assessment dated [Date]. 2. Re-assess the subject property based on its actual [size / classification / proper market value]. 3. Issue a revised Tax Declaration reflecting the corrected and fair assessment. Meantime, please be informed that the corresponding tax has been paid under protest on [Date of Payment] under Official Receipt No. [Receipt Number], a copy of which is attached hereto. We look forward to your prompt action and a fair resolution of this matter. Respectfully yours, __________________________________________ [Your Signature over Printed Name] Property Owner / Authorized Representative Use code with caution. Checklist of Supporting Documents Legal & Factual Basis: Bureau of Internal Revenue
Attention: [Name of Authorized Revenue Official/Regional Director] [Office Address of the BIR Branch that issued the FAN]
: You must first pay the tax due and have the words "paid under protest" annotated on the tax receipt. : You have
Sir/Madam: