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Due Process for Formal Letter of Demand (FLD) Issuance

Due Process for Formal Letter of Demand (FLD) Issuance

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Due Process for Formal Letter of Demand (FLD) Issuance

This template may be included in your protest against the Preliminary Assessment Notice (PAN). This explains the due process for issuance of the Formal Letter of Demand (FLD) when the taxpayer has filed a timely protest.

Template updated September 30, 2022

What will I get?

A digital copy of the template/s

How will I receive the template?

An email containg the download link of the digital file shall be sent after acknowledgement of receipt of payment.

How to use this template?

1. Read and understand the content of the template.

2. Verify the correctness of legal provisions used.

3. Retype the template.

4. Change the details/content as you see fit.

5. Provide the details needed.

6. Include other controversies/arguments to dispute/answer other issues in your assessment, if applicable. Different controversies/arguments are available on this website and are sold separately. Choose the controversies/arguments that are applicable to your tax case.

7. If applicable, add factual basis to your arguments.

8. Print enough copies.

9. Affix your signature to all copies.

10. File and have it received by the offices involved including those who should be copy furnished to which are stated on this template.

11. Keep at least one receving copy for future reference.

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