A taxpayer has the right to object to the assessment or reassessment issued by the Authority within the statutory period of 60 days of receipt of the assessment or reassessment letter. The objection must be submitted with a reasoned memorandum to the notifying department or committee.

If the end of the objection period falls within an official holiday, the objection shall be accepted if filed during the first working day immediately after such a holiday.

The Authority shall review the objection submitted, and if it is convinced of its validity, based on the justifications and documents submitted, it may accept the objection, in full or in part, and notify the taxpayer of the reassessment accordingly. If the dispute continues between the Authority and the taxpayer, the Authority shall refer the objection to the Preliminary Objection Committee.

The objection shall not be considered formally accepted unless the taxpayer has paid the due amounts for undisputed items, or unless there is an agreed-upon arrangement with the Authority to pay the due tax in instalments. In such a case, the payment and instalment request must be made and approved within the legally prescribed period for objection.

The Authority and the taxpayer may appeal the decision of the Preliminary Objection Committee to the Appellate Committee within 60 days of notice of such resolution. If the end of the appeal period falls within an official holiday, the appeal shall be accepted if filed on the first working day immediately after such a holiday. Both parties may also appeal the resolution of the Appellate Committee before the Board of Grievances within 60 days from the date of notification of the resolution.