An objection is considered valid if

• It is in writing
• States precisely the grounds of objection
• Amendments required to make the return correct
• Reasons for the amendment
• Is received by the Commissioner within thirty days after the date of service of the notice of assessment
• Must be accompanied by a return of income together with all the supporting documents, where applicable. The tax payer must have paid all the taxes not in dispute
• Where the objection relates to an amended assessment, the taxpayer may only object the alterations or additions

If the objection is not validly lodged, the commissioner shall notify the taxpayer in writing