(1) A person dissatisfied with an appealable decision may lodge an objection to the decision with the Comptroller within 30 calendar days after the service of the notice of the decision.
(2) Where the Comptroller is satisfied that owing to absence from Saint Lucia, sickness, or other reasonable cause, the person was prevented from lodging an objection within the time specified under subsection (1) and there has been no unreasonable delay by the person in lodging the objection, the Comptroller may accept an objection lodged after the time specified under subsection (1).
(3) An objection to an appealable decision must be in writing and specify in detail the grounds upon which it is made and must be accompanied by payment of all of the tax not in dispute and fifty per cent of the amount of tax in dispute.
(4) Where a person who is dissatisfied with an appealable decision fails to file an objection within the time specified in subsection (1) or where the reason for filing the objection after the time specified in subsection (1) is not accepted by the Comptroller under subsection (2), the objection shall not be regarded by the Comptroller and the whole amount of the tax assessed becomes payable by the person liable to tax.
(5) After considering the objection, the Comptroller may allow the objection in whole or in part and amend the assessment or the decision objected to accordingly, or disallow the objection.
(6) The Comptroller shall serve the person objecting with a notice in writing of the decision on the objection.
(7) If the Comptroller has not made a decision on the objection, and ninety calendar days have passed since the objection was lodged, the Comptroller is deemed to have made a decision to allow the objection.
(8) A person dissatisfied with a decision of the Comptroller under subsection (2) may challenge the decision under this Part.
(9) For the purposes of subsection (3), if an assessment is based solely on a calculation error in a filed return, an objection to the assessment does not suspend the taxpayer's obligation to pay any of the amount assessed.
(10) In this section “appealable decision” means an assessment, or a decision described in sections 13(7), 14(12), 31(7), 37(4), 38(3), 39(6), 41(9), 42(7), 46(5), 50(5), 57(13), 61(2) and 85(4).