THE LAW

(3) A notice of objection shall be treated as validly lodged by a taxpayer under subsection (2) if-

a. the notice of objection stales precisely the grounds of objection, the amendments required to be made to correct the decision, and the reasons for the amendments; 

b. Where the Commissioner has determined that a notice of objection lodged by a taxpayer has not been validly lodged, the Commissioner shall within fourteen (14) days notify the taxpayer in writing that the objection has not been validly lodged.”

c. All the relevant  documents  relating to the Objection  have been submitted. 

Where the Commissioner has determined that a notice of objection lodged by a taxpayer has not been validly lodged, the Commissioner shall within a period of fourteen days notify the taxpayer in writing that the objection has not been validly lodged and request the taxpayer to submit the information specified in the notice within seven days after  the date of the notice. 

ANALYSIS...

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