Sample Protest Letter Tax Assessment Philippines May 2026
A protest letter serves as a formal communication to the BIR expressing the taxpayer's disagreement with the issued tax assessment. It is a critical document that outlines the reasons for the protest, the relevant facts, and the relief sought by the taxpayer. The letter should be concise, clear, and supported by documentary evidence.
Your protest letter must clearly state which type of protest you are filing. Mixing the two or being vague can lead to automatic denial.
Below is a practical, fill-in-the-blanks sample letter. Customize all bracketed items.
REPUBLIC OF THE PHILIPPINES CITY/MUNICIPALITY OF [Your City] BUREAU OF INTERNAL REVENUE REVENUE DISTRICT OFFICE NO. [RDO Code] – [RDO Name]
JOHN A. DELA CRUZ [Your TIN: 123-456-789-000] [Your Registered Address, Barangay, City] [Contact Number: 0917-123-4567] [Email: johndelacruz@email.com] sample protest letter tax assessment philippines
[Date: e.g., October 25, 2025]
REVENUE DISTRICT OFFICER Revenue District Office No. [RDO Code] Bureau of Internal Revenue [Address of RDO, City]
RE: PROTEST / REQUEST FOR RECONSIDERATION Subject: Formal Letter of Demand No. [FLD Number] dated [Date of FLD] Taxable Year: January 1, [Year] to December 31, [Year] Tax Type: Deficiency Income Tax / Value-Added Tax / [Specify] Amount Assessed: Php [Total, e.g., 1,250,000.00]
Dear Revenue District Officer:
I, JOHN A. DELA CRUZ, of legal age, Filipino, married/single, with TIN [Number], and registered business address as indicated above, under oath, state that:
WHEREFORE, premises considered, it is most respectfully prayed that the Formal Letter of Demand No. [Number] be CANCELLED and WITHDRAWN, and that no deficiency tax be assessed for the said taxable period.
Other reliefs just and equitable under the law are likewise prayed for.
VERIFICATION / JURAT
(Note: This section must be notarized. You will sign in front of a notary public.)
IN WITNESS WHEREOF, I have hereunto set my hand this [Day] of [Month], [Year] in [City], Philippines.
[Signature over printed name] JOHN A. DELA CRUZ Affiant / Taxpayer
SUBSCRIBED AND SWORN to before me this [Day] of [Month], [Year] by the affiant who exhibited to me his valid government-issued ID as follows: ID Type: [e.g., Driver’s License], No.: [Number], Date/Place of Issue: [Date/City]. A protest letter serves as a formal communication
NOTARY PUBLIC [Name of Notary] [Roll of Attorney’s No.] [Commission Expiry Date] [PTR No. / IBP No.]
