CPAL Consultancy Limited ("CPAL") recently received the notice of profits tax assessment from Inland Revenue Department. Mr. Wong, managing director of CPAL, disagrees with both the profits tax assessment and the payment of provisional profits tax in the notice of assessment. Required Advise Mr. Wong what he may do under the Inland Revenue Ordinance if a taxpayer disagrees with the profits tax assessment and payment of the provisional profits tax. (26 marks)