In the Philippines, the Bureau of Internal Revenue (BIR) has the power to assess taxes and demand payment for deficiencies. When a taxpayer receives a Formal Letter of Demand (FLD) and Final Assessment Notice (FAN) disputing a tax liability, the taxpayer has a statutory right to file a protest. A well-crafted protest letter is the first and most critical step in protecting the taxpayer’s rights. This report provides a detailed guide on the legal basis, timelines, required contents, and a sample protest letter for a tax assessment in the Philippines. 👇 Your sample protest letter must include the