Woods Warehousing vs SARS – self-regulating compliance
Overview
A summary of the Woods Warehousing (Pty) Ltd v Commissioner for the South African Revenue Services and Others (2022/026798) [2025] ZAGPPHC 162 (14 February 2025) case in which the Court had to decide whether or not a taxpayer had complied with the requirements of the Customs and Excise Act as relates to the need to have goods removed from its warehouse for export by a licensed remover of goods.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Woods Warehousing licensed remover Customs and Excise compliance |
| Categories | Tax |
| Date | 8 April 2025 |
| File |