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Reviewing Officer Violated Section 13, Tax Code - Emelino T Maestro

Reviewing Officer Violated Section 13, Tax Code

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Reviewing Officer Violated Section 13, Tax Code

This controversy can be best used as an argument in filing a protest against Preliminary Assessment Notice (PAN) or Formal Letter of Demand (FLD). This argues that the Letter of Authority (LOA) issued only permitted the authorized representatives written on the face of the LOA, and no one else. In the event that new revenue officers shall review and validate the report of investigation, a new LOA is necessary.

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 06-03-2021