Procedures on objections
A person who is aggrieved by a tax decision made by the Commission General may object the decision by filling notice of objection in a prescribed form ITX 389.01.E Notice of Objection 

to the Commissioner General within 30 days from the date of service of the tax decision. An objection to a tax decision shall be made in writing stating the grounds upon which it is made and such objection to a tax decision shall be accompanied by relevant document or information which the tax payer intends to rely upon to support his objection. Such objection shall not be admitted unless the taxpayer has paid amount of tax which is not in dispute or one third of the assessed tax whichever the amount is greater.

The tax not in dispute and in case customs duty of the whole of duty or any tax assessed on imports shall be payable at the time of filing the notice of objection and if the due date occurred earlier than the period of thirty days the tax not in dispute shall be payable on that due date.

Upon application by taxpayer within fifteen days from the date of the issue of the tax decision, and where the Commissioner General is satisfied that there exist good reason warranting reduction or waiver, he may waive the amount to be paid or accept the lesser amount. Where a taxpayer files an objection and makes statutory payment, the liability to the remaining assessed tax shall be suspended until the objection is finally determined.

A person who has a reasonable ground to warrant extension of time to file an objection against the tax decision may apply for an extension of time within 7 days before expiration of the time limit for lodging the notice of objection. Where the Commissioner General is satisfied by the reason started in the application made, he shall grant the extension of time and save the notice of his decision to the applicant. The extension granted shall not exceed 30 days.

Where and to whom the objection should be lodged?
To the Regional Office where the taxpayer is registered
Commissioner for Customs and excise,
Commissioner for Large Taxpayers.