Tax assessments must be issued within three years from the filing of the return (or 10 years in cases of fraud). If the BIR issued the FLD after three years without proof of fraud, you can protest on grounds of prescription.
[Signature over printed name] Taxpayer / Authorized Representative sample protest letter tax assessment philippines
Received by:
If the BIR fails to decide within 180 days, the taxpayer may appeal to the CTA within 30 days after the expiry of the 180-day period (doctrine of inaction). Failure to appeal results in the assessment becoming final. Tax assessments must be issued within three years
: If the Treasurer denies the protest, or fails to act within , you can appeal to the Local Board of Assessment Appeals (LBAA) within 30 days of the decision or the lapse of the period. Court of Tax Appeals RESOLUTION Failure to appeal results in the assessment becoming final
Subject: Formal Protest Against Final Assessment Notice / Letter of Protest — [Tax Type e.g., Income Tax / VAT / Percentage Tax] for Taxpayer Identification No. [TIN] / Assessment Notice No. [Assessment Number]
I respectfully the aforesaid assessment and request a REINVESTIGATION on the following grounds: