Sample Protest Letter Tax Assessment Philippines -

The BIR relies on taxpayer intimidation. The majority of assessments are never protested because taxpayers assume the BIR is always right. This is a dangerous myth. The BIR makes mathematical errors, misapplies deductions, and ignores documentary evidence regularly.

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. sample protest letter tax assessment philippines