Substance over form preserves tax filings despite procedural mistakes when filings conform to the Code's intent and purpose. Returns, assessments, notices, summonses and other proceedings under the Code shall not be invalidated merely because of mistakes, defects or omissions ... Summary
Substance over form preserves tax filings despite procedural mistakes when filings conform to the Code's intent and purpose.
Returns, assessments, notices, summonses and other proceedings under the Code shall not be invalidated merely because of mistakes, defects or omissions if, in substance and effect, they conform with the Code's intent and purpose, thereby prioritising functional validity over formal defects.
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