Sample Protest Letter Tax Assessment Philippines ❲PREMIUM ✦❳

REPORT: Guide to Filing a Protest Against Real Property Tax Assessment in the Philippines

I. Introduction

Real Property Tax (RPT) in the Philippines is governed by the Local Government Code of 1991 (Republic Act No. 7160). Local government units (LGUs) assess the value of real properties to determine the tax due. However, there are instances where property owners believe the assessment is excessive, unfair, or based on incorrect property details (e.g., wrong land area, incorrect classification).

Important: 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. sample protest letter tax assessment philippines

Reference Details: Include the date of the assessment notice and the specific notice number (e.g., Final Assessment Notice or FAN). REPORT: Guide to Filing a Protest Against Real

Received by:

The Date of the Assessment Notice: Clearly reference the FLD/FAN date. Local government units (LGUs) assess the value of

Conclusion

[Signature of Taxpayer or Authorized Representative]
[Printed Name]
[Position/Title, if corporate taxpayer]