Section 93, The Goods and Services Tax Act, 2009

(1) A person may, by notice in writing to the Commissioner-General, lodge a notice of objection to a reviewable decision requesting the Commissioner-General to reconsider his decision. (2) A notice of objection under subsection (1) shall be given to the Commissioner-General within 30 days after the date of service of the notice of assessment or the date on which the decision was made, whichever is applicable or within such further time as the Commissioner-General for good cause allows. (3) An objection relating to assessment under subsection (1) is valid only if the objector pays 50 percent of the amount assessed, or on application in writing by the objector, such lesser amount, including nil, as the Commissioner-General thinks appropriate taking account of the circumstances. (4) The Commissioner-General shall consider a valid objection made under subsection (1) and may disallow or allow it, either wholly or in part, and shall inform the objector of his decision by notice in writing within 90 days after receipt of the objection and of any effect that decision has on the amount of GST payable by the objector. (5) If, within 90 days of the date on which a request was made to the Commissioner-General under subsection (2), the Commissioner-General has not served notice of his decision to the objector, whether because no decision has been made or because a decision has been made but has not been notified to the objector, the Commissioner-General is deemed to have disallowed the objection and for this purpose a notice of the disallowance is deemed to have been served on the person 7 days after the expiration of the 90-day period. 98 99 Objections to reviewable decisions. (6) If, within the timeframe allowed by subsection (2), a person lodges an objection against an assessment or other decision of the Commissioner-General which has the effect that an amount is payable by the person to the National Revenue Authority, except for assessments based on mathematical errors, the person’s obligation to pay 50 percent of the amount assessed is suspended until notice of the Commissioner-General’s decision on the objection is served on the person. (7) Nothing in this section alters the way in which interest accrues on an amount payable or changes the date from which interest would otherwise begin to accrue.