When does an objection arise?

• An objection in writing will only be valid if it specifies the valid grounds it is based upon and if submitted within 30 days from the date of service of assessment; 
• Both the buyer and seller have a right to object to any assessment however if no agreement upon objection is reached, the Commissioner shall issue a refusal.
• The refusal may be appealed before the Administrative Review Tribunal within 30 days from date of notification of the refusal.