A taxpayer who is aggrieved by an assessment may object to an assessment, which objection must—
| (a) | be in such form as may be prescribed by the Commissioner in terms of section 65 of the Act; |
| (b) | be in writing specifying in detail the grounds upon which it is made; |
| (c) | specify an address at which the taxpayer will accept notice and delivery of the Commissioner’s decision in respect of such objection and all documents in terms of the proceedings contemplated in rule 26; |
| (d) | be signed by the taxpayer: Provided that where the taxpayer is unable to personally sign the objection, the person signing on behalf of the taxpayer must state in an annexure to the objection— |
| (i) | the reason why the taxpayer is unable to sign the objection; |
| (ii) | that he or she has the necessary power of attorney to sign on behalf of the taxpayer; and |
| (iii) | that the taxpayer is aware of the objection and agrees with the grounds thereof; and |
| (e) | be delivered to the Commissioner at the address specified in the assessment for this purpose, within 30 days after— |
| (i) | in the case where the taxpayer has requested reasons under rule 3, either the date of the notice by the Commissioner that adequate reasons have been provided or the date that reasons were furnished by the Commissioner, as the case may be; or |
| (ii) | in any other case, the date of the assessment. |
