Failure to file a timely protest renders the assessment final, executory, and demandable (BIR can enforce collection via administrative or judicial means).
: [E.g., The BIR assessed VAT on transactions that are zero-rated under the law.]
No Preliminary Assessment Notice (PAN) was issued before this Formal Assessment Notice, in violation of Section 228 of the NIRC and Revenue Regulations No. 12-99. A PAN is mandatory for deficiency assessments except in cases of fraud or failure to file a return, neither of which exists here. Hence, the formal assessment is void ab initio.
[Your Signature] [Your Printed Name] [Your Position]
VII. Certification and Signature I hereby certify under penalty of perjury that the facts and documents submitted are true and correct to the best of my knowledge.
(e.g., The assessment for undeclared income was based on an erroneous mathematical computation.)
You must explicitly state if you are seeking reconsideration (re-evaluation of current records) or reinvestigation (submission of new evidence).
Sample Protest Letter Tax Assessment Philippines Access
Failure to file a timely protest renders the assessment final, executory, and demandable (BIR can enforce collection via administrative or judicial means).
: [E.g., The BIR assessed VAT on transactions that are zero-rated under the law.] sample protest letter tax assessment philippines
No Preliminary Assessment Notice (PAN) was issued before this Formal Assessment Notice, in violation of Section 228 of the NIRC and Revenue Regulations No. 12-99. A PAN is mandatory for deficiency assessments except in cases of fraud or failure to file a return, neither of which exists here. Hence, the formal assessment is void ab initio. Failure to file a timely protest renders the
[Your Signature] [Your Printed Name] [Your Position] A PAN is mandatory for deficiency assessments except
VII. Certification and Signature I hereby certify under penalty of perjury that the facts and documents submitted are true and correct to the best of my knowledge.
(e.g., The assessment for undeclared income was based on an erroneous mathematical computation.)
You must explicitly state if you are seeking reconsideration (re-evaluation of current records) or reinvestigation (submission of new evidence).