After the COVID-19 pandemic, many countries, including those in Southeast Asia, reassessed their tax policies to restore previously reduced tax revenues. Among the major sources of tax revenue in these countries are value-added tax (‘VAT’) and goods and services tax (‘GST’). Following the pandemic, several countries in this region – such as Indonesia and Singapore – raised their VAT/GST rates, while others, including Vietnam and Thailand, extended temporary rate reductions to support recovery. This paper examines the recent VAT/GST reforms in Southeast Asian countries and their potential effects on VAT/GST revenues, including intra-trade between ASEAN countries. Using monthly VAT/GST revenue and trade data from 2015 to 2024, the findings indicate that changes in VAT/GST rates have affected imports, while evidence of their influence on exports is relatively weak. The limited short-term impact of VAT/GST rate adjustments on VAT/GST revenues may indicate that improvements in tax administration have also played a significant role in shaping post-pandemic revenue performance. © 2025 Australasian Tax Teachers' Association. All rights reserved.