REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Revenue Region No. 8 -Makati

___________________

PRELIMINARY ASSESSMENT NOTICE

The President
ABC Company
Address 1234
TIN: xxx-xxx-xxx

Sir/Madam:

Please be informed that after investigation, there has been found due from you deficiency Income Tax and
Expanded Withholding Tax for the taxable year 2007 as shown hereunder, to wit;

Please note that the interest and the total amount due will have to be adjusted if paid after the date specified herein.

The complete details covering the aforementioned discrepancies established during the investigation of this case
are shown in the accompanying ANNEX – A of this letter.

The 20% interest per annum has been imposed pursuant to the provisions of Section 249(B) of the National
Internal Revenue Code.
 Pursuant to the provisions of Section 228 of the 1997 NIRC and its implementing Revenue Regulations, you are
hereby given the opportunity to present in writing your side of the case within fifteen (15) days from receipt hereof.
However, if you are amenable, you may pay the above assessment in a duly authorized agent bank in which you are
enrolled using the BIR Payment Form (BIR Form 0605) attached herewith. Afterwards, submit proof of payment thereof to
the Assessment Division, this Region, located at 3rd Floor, BIR Bldg., 313 Gil Puyat Avenue, Makati City for updating of your
records and cancellation of the herein PAN, if warranted.

If we fail to hear from you within the said period you shall be considered in default, in which case a formal letter of
demand and assessment notice shall be issued by this office calling for payment of your aforesaid deficiency taxes,
including civil increments.

We hope that you will give this matter your preferential attention.

Very truly yours,

XXXXXXXXXXXXXXXXX
COMMISSIONER OF INTERNAL REVENUE
By:

XXXXXXXXXXXXXXXX
Regional Director