TONGAI-AZONTO Ltd has to settle Ghana Revenue Authority on the following tax liabilities: GH Custom duties 2,000,000 Withholding Tax Surcharge 160,000 Value Added Tax 1,00,000 Corporate Tax 200,000 Total Liability 3,360,000 Additional Information: 50% of the Value Added Tax relates to imports. The above came about from adjusted assessment through an audit conducted and a report submitted on 31 January, 2019. The company has engaged Miracle Consultants, a firm of Tax Practitioners to help it object to the assessment. It claims it is excessive and erroneous based on its facts and circumstances. Required: What conditions must be met by TONGAI-AZONTO Ltd before the Commissioner-General makes a determination on the objection.