If a person is dissatisfied with an assessment, an e-notice of objection (only for registered users) or written notice of objection can be submitted to the Commissioner of Stamp Duties to review the assessment.
The e-notice of objection or written notice of objection must be made within 30 days after the date of the assessment, stating the grounds of objection.
Notwithstanding any objection, the duty must be paid within the time stipulated in the notice of assessment. Failure to make payment by the due date will attract late payment penalties.
If a person is dissatisfied with the Commissioner’s decision on a notice of objection, an appeal can be submitted to High Court within 21 days after the Commissioner of Stamp Duties’ decision has been made.