REVENUE MEMORANDUM CIRCULAR NO. 39-2013 issued on May 7, 2013 clarifies the guidelines on the receipt of protest letter on Final Assessment Notices (FANs) and Final Decision on Disputed Assessments (FDDAs).

     All letters of protest, requests for reinvestigation/reconsideration and similar correspondences shall only be filed by the taxpayers or their duly authorized representatives, in person or through registered mail with return card, with the office of the concerned Regional Director, Assistant Commissioner-Large Taxpayers Service and Assistant Commissioner Enforcement Service, who signed the Preliminary Assessment Notices, FANs and Formal Letters of Demand, for proper recording of the protests and evaluation if the same is in accordance with Section 228 of the National Internal Revenue Code, as implemented by Revenue Regulations No. 12-99. If the aforesaid procedures are not followed, then the letters of protest, requests for reinvestigation/reconsideration and similar correspondences shall be considered void and without force and effect.

     The said revenue officials shall be primarily responsible in ensuring the preparation of a complete/accurate report on all protests that were filed in their respective offices and the prompt submittal thereof to the Commissioner of Internal Revenue (CIR) every Monday of each week in hard and soft copies. The soft copy of the report shall be emailed to kim.jacintohenares@bir.gov.ph and flor.mercado@bir.gov.ph. The format of the Report on Protest Letters Received Covering Final Assessment Notices and FDDAs is shown in Annex “A” of this Circular.

     The Office of the CIR shall create a database of all letters of protest, requests for reinvestigation/reconsideration and similar correspondences received by the different offices of the BIR. The information contained therein can be provided to the other concerned offices, subject to the CIR’s approval of the release of such information and upon written request of the concerned revenue official. The said database shall be regularly updated for purposes of providing accurate information on the matter to all concerned officials and employees.

     In the event that no letter of protest, request for reinvestigation/reconsideration and similar communication has been received during any given week, the prescribed report shall nevertheless be accomplished and submitted within the same period with the notation “No Letter of Protest or Request for Reinvestigation/Reconsideration Received”.

     Any letter of protest, request for reinvestigation/reconsideration or other similar communication allegedly filed by any taxpayer but are not included in the said database shall be deemed as not officially filed with the BIR and shall not be used as basis for the grant of any request for reinvestigation/reconsideration of any FAN or FDDA issued against the taxpayer.

     All letters of protest, requests for reinvestigation/reconsideration or similar correspondences that will be accepted from taxpayers beginning April 29, 2013 shall be guided by this Circular.