ACCOUNT_FIRST_NAME ACCOUNT_LAST_NAME

ACCOUNT_ADDRESS_SINGLE_LINE

To the TAX of JURISDICTION_STATE, 

[Address]

27 November 2024

Dear Sir / Madam, 

Re : [Request for a waiver of late tax payment] / [Late tax filing PENALTY] 

I refer to the notice dated [Date] in which a late payment / filing PENALTY of CURRENCY [AMOUNT] was imposed.

I write to request your kind consideration of waiving the PENALTY on the following grounds:

- I was out of town between [Date] to [Date]. Therefore, I was not able to receive the original assessment issued on XX on time.  

- I have not received the original notice. It may have been lost in the post.

- We appointed [Firm], [a Certified Public Accountants / a corporate secretariat firm / tax advisor), as our [auditor / company secretary / tax advisor] and have used the Firm’s address, [address], as the registered address of the company for correspondence with the tax office]. The directors did make relevant enquiries on a periodic basis with the Firm on Profits Tax and other tax filings and were assured by the Firm that everything has been taken care of. It was only later discovered that the Firm made no filings for the Company since [dates] and we were not aware that tax return / profits tax invoice has been issued. 

- [INSERT OTHER REASONS]

[As we have inadvertently relied on the unprofessional service of the firm,] / [As you can tell, as soon as I received the reminder,] we / I filed the tax return / made the tax payment immediately as soon as possible.  

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