Article 168 outlines the timeline for escalating a dispute to the Committee. A taxpayer may file a written grievance within forty-five days of receiving the Chairman's objection decision or forty-five days after the review period expires without a decision. Failure to file within this window makes the Chairman's decision final. Importantly, submitting a grievance does not stop the payment of the tax in question. This Article is the critical link between the administrative review (objection) and the external review (grievance), providing a structured path for taxpayers to seek further adjudication.