WHEREFORE, it is respectfully requested that the Formal Assessment Notice No. [number] be . In the alternative, the assessment be reduced to P [correct amount, e.g., 125,000] , and a Formal Resolution to that effect be issued by your office.

The BIR used the “best evidence obtainable” method (Sec. 6(B), NIRC) but failed to consider our available books and records. We have attached our audited financial statements, general ledgers, and sales invoices (Annex “B”) showing that the alleged under-declared sales of P [amount] is double-counted.

Bureau of Internal Revenue [Revenue District Office / Region] [Address]

The BIR disallowed input VAT in the amount of P [amount] on purchases from suppliers listed as “non-compliant” in the BIR’s system. Attached as Annex “A” are (1) official receipts, (2) sworn declarations from the suppliers confirming their VAT registration during the transaction period, and (3) BIR Form 2303 of said suppliers. The disallowance is without factual basis.

The assessment is on the following specific grounds:

I, [Name], under oath, state that the facts herein are true and correct based on our records.

(Attach detailed schedule as Annex “C”)

Dear Sir/Madam:

Alles umsonst...