WHERE TO FILE LETTER REQUEST OR PROTEST?

Numerous taxpayers are receiving different letters or notices from the Bureau of Internal Revenue (BIR) every single day. Letters or Notices such as, but not limited to a) Letter of Authority, b) Checklist of Audit Requirements, c) Preliminary Assessment Notice, d) Formal Letter of Demand, and e) Final Decision on Disputed Assessments. Upon receiving either one of these letters, the first thing a taxpayer should do is, draft a reply letter or protest in response to the content written in the said letter or notice.

            It is important to know where a taxpayer should file their Letter Request or Letter Protest. Else, your reply will be just a mere piece of paper. Refer to the table below to see in which Government Agency you need to file the reply to the mentioned BIR Letters and Notices.

Here are the potential addressees:

CIR      Commissioner of Internal Revenue

RD       Regional Director (having jurisdiction over the principal place of business)

CAD    Chief Assessment Division (in the Regional Office)

CCD    Chief Collection Division (in the Regional Office)

CLD     Chief Legal Division (in the Regional Office)

RDO   Revenue District Officer (having jurisdiction over the principal place of business)

SG       Signatory (this is the one who signed the letter or notice you received)

OMB    Office of the Ombudsman

CSC    Civil Service Commission

BRGY  Barangay Office

ARTA  Anti-Red Tape Authority

OP       Office of the President

 

Addressee	LOA	Checklist	NOD	PAN	FLD	FDDA	Others
CIR	✓	✓	✓	✓	✓	✓	✓
RD	✓		✓	✓	✓	✓
CAD			✓	✓	✓
CCD					✓	✓
CLD	✓	✓
RDO	✓	✓	✓
SG							✓
OMB	✓	✓	✓	✓	✓	✓	✓
CSC	✓	✓	✓	✓	✓	✓

 

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