Validation of proceedings: procedural mistakes do not invalidate tax assessments if substantial compliance is met. Proceedings under the Act shall be not invalid solely for mistakes, defects or omissions if they are in substance and effect in conformity with the Act; ... Summary
Validation of proceedings: procedural mistakes do not invalidate tax assessments if substantial compliance is met.
Proceedings under the Act shall be not invalid solely for mistakes, defects or omissions if they are in substance and effect in conformity with the Act; service of notices, orders or communications cannot be questioned where the recipient has acted upon them or failed to contest service in earlier proceedings initiated or finalised pursuant to such communications.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.