This article establishes the multi-stage procedure for taxpayers to dispute a tax assessment under the QDMTT framework. A taxpayer must first object to the Tax Department within 60 days of notification, providing supporting evidence. The Department has 90 days to respond; a lack of response is deemed an implicit rejection. Following a rejection, the taxpayer may appeal to the Tax Appeals Committee within 60 days. The Committee's decision, or its failure to decide within the specified timeframe (up to 365 days), can then be challenged by either party before a competent court.