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Imposition of Surcharge - Emelino T Maestro

Imposition of Surcharge

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Imposition of Surcharge

This controversy can be best used as an argument in filing a protest against any notice/letter that demands the payment of compromise penalty, NOD, PAN, FLD, or FDDA. This argues that the surcharge cannot be imposed/collected from the taxpayer unless the amount due on the demand letter is not paid on or before the due date and/or if the case is considered civil tax fraud.

How to use this template:

  1. Read and understand the content of the template.
  2. Change the details/content as needed to fit your own tax case.
  3. Provide the details needed (if any)
  4. Print enough copies. 
  5. File and have it received by the offices involved including those who should be copy furnished to which are stated on this template. Note: It's best to follow the sequence/order of the offices when filing.
  6. Keep at least one receiving copy for future reference.

Note: 

  • This template cannot be used alone. Must be paired with a header, additional controversies/arguments (if needed), and Prayer-Signature.
  • Different controversies/arguments are available on this website and sold separately. Choose the controversies that are applicable to your case.
  • Template updated 06-04-2021