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Appellant SA vs SARS – to each his own

Overview

A summary of Appellant Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service (VAT 22315) [2025] ZATC 5 (25 April 2025) case in which the Court had to decide whether or not goods cold be seen to have been imported into the country.
AuthorSAICA (Nomvula Masehla: Project Director)
DivisionTax
Keywords
Appellant
SARS
Export
goods leaving the country
Categories
Tax
Date25 June 2025
File