20/05/2026
‼️👀
DO NOT Pay BIR Tax Assessment 🤔
Our constitution mandates that no person shall be deprived of life, liberty, or property without due process of law, nor shall any person be denied the equal protection of the laws (1987 Philippine Constitution, Article III. Bill of Rights, Section 1).
In the case of BIR tax assessment, there are numerous lawful remedies a taxpayer may use to contest or question it, specially those invalid or bloated tax assessment.
Some corrupt BIR Revenue Officers offer taxpayers to "settle" tax assessment immediately at discounted price to avoid tax troubles. Never agree to this unlawful scheme. Otherwise, they will issue a new BIR Letter of Authority (LOA) to your company to ask for higher bribe.
To handle successfully the BIR tax assessment, you must learn the required due process for its issuance in accordance with Section 228 of the 1997 National Internal Revenue Code, as amended (Tax Code):
"SEC. 228. Protesting of Assessment - When the Commissioner or his duly authorized representative finds that proper taxes should be assessed, he shall notify first the taxpayer of his findings: Provided, however, That a pre-assessment notice shall not be required in the following cases:
### ### ###
The taxpayer shall be informed in writing of the law and facts on which the assessment is made; otherwise, the assessment shall be void.”
DUE PROCESS OF BIR TAX ASSESSMENT:
In 2025, one of our ATC Students won a tax case in the Court of Tax Appeals (CTA) under Case No. 10638. He argued that he did not receive a copy of Notice of Information Conference (now Notice of Discrepancy or NOD) and Preliminary Assessment Notice (PAN) prior to receipt of Final Assessment Notice (FAN).
The CTA decides in his favor that non-receipt of Notice and PAN prior to receipt of FAN is a violations of taxpayer's rights to due process under Section 228 of the Tax Code. Hence, the entire BIR tax assessment was cancelled.
As a result, the taxpayer does not need to pay thousands of alleged tax assessments to BIR. . . legally speaking.
However, in order to invoke certain taxpayers' rights under our Tax Code, specially during BIR tax audit investigation, business owners should be knowledgable of applicable law, rules and regulations, or jurisprudence to counter or protest tax assessments issued by the BIR. Otherwise, we will be like sitting ducks waiting to be harassed by corrupt BIR Revenue Officers or tax examiners.
WARNING: The temptation of settling or cancelling the BIR LOA through bribe is only an illusion. Because the BIR corrupt Revenue Officers will come back again to your company to issue another LOA for different taxable year and to ask for higher bribe. Sooner or later, your business will suffer and close.
P.S. Do you want to cancel your company's BIR LOA or tax assessments without bribing?
📩 Don’t face BIR tax audit compliance alone— consult us for CPA tax audit expert solutions today. Visit https://marklordbumagat.com or email us at [email protected] to learn more! 😎
How can we help you? 🤔
✅ Book tax audit consultation now.
✅ We will study your BIR LOA case
✅ Meet online to discuss BIR LOA cancellation or tax assessments
✅ Prepare protest letter for submission to BIR
✅ Follow up through email
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https://calendly.com/marklordbumagat/bir-tax-consultation
