Objection filing procedure: identical grounds may be attached once and noted on other period forms to avoid duplicate submissions. The circular requires separate Form DVAT-38 filings for each tax period even when grounds are identical, with requisite revenue stamps on every form. A single comprehensive statement of facts and grounds need be attached once; other DVAT-38 forms must state in item No. 17 that the grounds are identical to the designated objection and need not enclose duplicate copies. Objections must be submitted in triplicate with a copy of the notice of assessment and contain clear facts, precise grounds and the relief claimed.