The objection need not be in any specific form provided it adequately raises the disputed issues and the facts and legal grounds on which it is based. It must make clear exactly why and how the assessment is considered to be excessive — mere statements that ‘it is incorrect’ or ‘it is excessive’ are not enough. The onus of proving that the assessment wrong is on the taxpayer.

Often it is desirable to have an objection drawn up by a professional tax adviser since, if no valid and effective objection is lodged in time, the right to appeal is lost.