VAT Connect Issue 20 (October 2025) is now available

10 October 2025 – This issue provides an overview of proposed amendments arising from the national budget, a notable Supreme Court of Appeal decision involving Woolworths Holdings and the South African Revenue Service (SARS), the regulations on exporting second-hand goods, taxpayers’ rights regarding SARS-approved apportionment methods, and the determination of liability dates for Value-Added Tax (VAT) collection.