b. [Cite the specific legal provisions, BIR rulings, or jurisprudence that support your claim. For example, "This disallowance is contrary to Section 34(A)(1) of the NIRC, which allows as deduction all ordinary and necessary expenses paid or incurred in carrying on a trade or business. Furthermore, this is supported by the Supreme Court ruling in [Case Name, GR No., Date] which held that..."]
A clear declaration of whether you are requesting a Reconsideration or a Reinvestigation.
Greetings:
Clearly state if you are asking for a Reconsideration (using records already submitted) or a Reinvestigation (if you are submitting new evidence). If it’s a reinvestigation, you have 60 days from filing the protest to submit the new documents.
If you've received a Final Assessment Notice (FAN) or Formal Letter of Demand (FLD) from the BIR that you disagree with, you have the right to protest. Here is a basic template to get you started. [Address][TIN] [Date] sample protest letter tax assessment philippines
This report is for general informational and educational purposes only and does not constitute legal advice. Tax laws and regulations may change. For specific cases, consult a qualified tax professional or lawyer in the Philippines.
ATTN: [Name of Revenue Officer Assigned] Furthermore, this is supported by the Supreme Court
[BIR Office Address] [City, Postal Code]
Full name/corporate name, Registered Address, and Taxpayer Identification Number (TIN). If you've received a Final Assessment Notice (FAN)
Attention: [Name of Authorized Revenue Official/Regional Director] [Office Address of the BIR Branch that issued the FAN]