The Lesotho Revenue Authority (LRA), which was established by Act of Parliament in 2001 and became operational in 2003, is principally responsible for the assessment, collection and remittance to the Government of public revenues
in Lesotho.

The LRA is charged with administering the Tax Laws in an impartial and even-handed manner, so as to prevent tax fraud and fiscal evasion, and in so doing create a revenue environment that supports fair competition between businesses, and treats all individuals as equals.