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Sample Protest Letter

This letter is a protest of a tax assessment issued to a client. It requests that the assessment be reinvestigated for the following reasons: [1] The client regularly has income tax and VAT withheld from payments due to being a supplier to government agencies. [2] Neither the client nor their representative were given a chance to provide documents to show the withheld taxes. [3] An expense disallowed for non-withholding was actually disclosed and the income payment was not subject to expanded withholding tax. The letter requests that the assessment be reinvestigated in view of these points.

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4K views2 pages

Sample Protest Letter

This letter is a protest of a tax assessment issued to a client. It requests that the assessment be reinvestigated for the following reasons: [1] The client regularly has income tax and VAT withheld from payments due to being a supplier to government agencies. [2] Neither the client nor their representative were given a chance to provide documents to show the withheld taxes. [3] An expense disallowed for non-withholding was actually disclosed and the income payment was not subject to expanded withholding tax. The letter requests that the assessment be reinvestigated in view of these points.

Uploaded by

Consciousness Vivid
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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February 6, 2015

The Commissioner of Internal Revenue


Quezon City

Attention of: HON. ________________________


Office of the Regional Director
Revenue Region No. _ - __________
Bureau of Internal Revenue

Sir:

On behalf of our client, _________________________ with office address at


___________________________, we have the honor to submit this letter of protest to the attached Final
Letter of Demand No. XXXX dated _________ with a total assessment of
____________________________ that includes interest and compromise penalty against the aforesaid
taxpayer for the taxable year ended ________________________, as follows:

I. DEFICIENCY INCOME TAX


(indicate details of assessment per assessment notice)

II. DEFICIENCY VALUE ADDED TAX


(indicate details of assessment per assessment notice)

III. BASIC TAX DUE ON EXPANDED WITHHOLDING TAX


(indicate details of assessment per assessment notice)
Our protest to reinvestigate is premised on the following-
1. The Proprietor is a supplier of goods and services to various government agencies and
instrumentalities.
2. 1% creditable income tax and 5% final VAT are regularly being withheld from income payments
to the business due to ______________________ (RR XX-XXXX, sec. X of NIRC).
3. Neither the Proprietor, nor authorized representative, was favored an opportunity to present
documentary evidences and confer with your examiners that the following were in fact supported
as creditable and final:
(indicate supporting computations/details per records)
These would then prove that the creditable and final taxes were in fact withheld by the
corresponding income payor per sec. 2.58.3, RR 2-98 “That the fact of withholding is established
by a copy of a statement duly issued by the payor to the payee showing the amount paid and the
amount of tax withheld therefrom..”.
4. The assessed disallowed ____________ expense due to non-withholding amounting to XXX was
in fact disclosed in the audited financial statements and annual income tax return as
______________________. Of which, these income payments to payee were not enumerated in
the withholding tax regulations to be the subjected to the expanded withholding tax (EWT) of 2%
to be allowed as tax deduction. Therefore, the assessment of the 2% EWT should be removed as
the said income payment was not made to any of the contractors mentioned in par. E of section
2.57.2 of Revenue Regulations 2-98.
In view of the foregoing, we request that the abovementioned assessment be reinvestigated.

Very truly yours,


FIRM NAME
By:

NAME
CPA License No.
BIR Accreditation No. XXXXXXXXX
TIN XXX-XXX-XXX
Professional Tax Receipt No. XXXXX

CC: MR. XXXXXXX


Proprietor of XXXXXXXXX

Encl. as stated

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