Philippines __link__ - Sample Protest Letter Tax Assessment

Assessment Notice Nos.: [Insert FAN Reference Numbers] Date of FLD/FAN: [Insert Date written on the FAN] Date Received by Taxpayer: [Insert Exact Date you received the FAN] Honorable Sir/Madam,

(Sample argument: Under Section 203 of the National Internal Revenue Code (NIRC), the right to assess internal revenue taxes must be exercised within three (3) years from the last day prescribed by law for filing the return. In this case, the return for [Taxable Year] was filed on [Date], yet the assessment was issued on [Date], which is clearly beyond the prescriptive period.) sample protest letter tax assessment philippines

[BIR Office Address] [City, Postal Code] Assessment Notice Nos

If the discrepancies are not resolved at the NOD stage, the BIR issues a PAN, detailing the factual and legal bases of the tax liabilities. You have fifteen (15) days from receipt to file a reply. the BIR issues a PAN