Bureau of Internal Revenue Revenue Region No. [e.g., 8 – Manila] Revenue District Office No. [e.g., 39 – South Quezon City] [Address of RDO]
Bureau of Internal RevenueQuezon City
We respectfully dispute the following deficiency tax assessments:
Sir/Madam:
[Date] HON. [Name of Assessor] City / Provincial Assessor Office of the City/Provincial Assessor [Address of the City/Municipal Hall] [City/Province, Postal Code] SUBJECT: FORMAL PROTEST AGAINST THE NOTICE OF ASSESSMENT Property Owner: [Your Name / Company Name] Tax Declaration No.: [TD Number] Property Location: [Complete Address of Property] Dear Honorable Assessor, I am writing on behalf of [Your Name / Company Name], the registered owner/legal interest holder of the real property covered by Tax Declaration No. [Insert TD Number]. On [Date of Receipt of Notice], we received the Notice of Assessment dated [Date on the Notice], issued by your office. The notice indicates a revised Fair Market Value of PhP [Amount] and an Assessed Value of PhP [Amount] for the aforementioned property. Pursuant to Section 226 of Republic Act No. 7160 (The Local Government Code of 1991), we hereby file this formal written protest against the said assessment within the sixty (60) day statutory period, on the following grounds: 1. ERRONEOUS CLASSIFICATION AND VALUATION The property is currently classified and assessed as [e.g., Commercial], carrying an assessment level of [e.g., 50%]. However, the actual, direct, and physical use of the property remains strictly [e.g., Residential], which legally warrants a lower assessment level of [e.g., 20%] under the prevailing local tax ordinance. 2. OVERVALUATION RELATIVE TO FAIR MARKET VALUE The updated fair market value of PhP [Amount] per square meter applied to our property is excessive and unconscionable. It does not reflect the actual economic realities and physical condition of the area. Similar adjacent properties within the zone are valued significantly lower, making this specific assessment inequitable and discriminatory. [Optional Section: If you paid under protest already] Please note that the corresponding real property tax based on this contested assessment has been paid under protest on [Date of Payment] under Official Receipt No. [OR Number], a copy of which is attached hereto as Proof of Compliance with Section 252 of the Local Government Code. In view of the foregoing, we respectfully request your good office to: a) Re-examine and review the assessment of the property covered by Tax Declaration No. [TD Number]; b) Reclassify and reassess the property based on its actual use; and c) Issue a revised and corrected Notice of Assessment reflecting the fair and legal valuation. We are ready to submit additional documentary evidence and allow a physical re-inspection of the premises by your representatives to resolve this matter quickly. Thank you for your prompt attention to this matter. Very truly yours, __________________________________________ [YOUR SIGNATURE OVER PRINTED NAME] Property Owner / Authorized Representative Contact Number: [Your Phone Number] Email Address: [Your Email Address] Use code with caution. Important Tips When Submitting Your Protest
If requesting a reinvestigation, you have 60 days from the filing of your protest to submit all relevant supporting documents. Sample Protest Letter Template
Use and adapt the letter above to your specific case by inserting the proper names, dates, assessment numbers, factual details, legal citations, and attaching the supporting evidence. sample protest letter tax assessment philippines
If you are already disputing the actual tax collection or tax bill resulting from the assessment, Section 252 of the LGC mandates that .
Property owners have the legal right to contest these assessments if they believe the valuation is unjust, excessive, or erroneous. This article provides a comprehensive guide on how to protest a tax assessment in the Philippines, the legal timelines you must follow, and a customizable sample protest letter. Legal Basis for Protesting a Tax Assessment
Clearly reference the FLD/FAN date.
Note: This is a guide and should be customized based on your specific case. For high-stakes assessments, consulting a tax professional is recommended.
from the filing of the protest to submit all relevant supporting documents. 3. Sample Protest Letter Template This template is for a BIR Final Assessment Notice (FAN)