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.
Click to Expand
The Lesotho Revenue Authority (LRA) is an operationally autonomous body that was established by the Lesotho Revenue Authority Act no. 14 of 2001 to be the:
"Main body responsible for the assessment and collection, on behalf of the Government, of specified revenue; for the administration and enforcement of laws relating to such revenue and for related matters:
"The Authority, which became operational in January 2003, incorporates the functions of the old Income Tax, Customs and Excise and Sales Tax Departments. The LRA was established to enhance the efficiency and effectiveness of revenue collection and to provide an improved service to the public. The Authority is required to maintain the highest standards of financial integrity and corporate governance. Despite operating outside the framework of the Civil Service, the Authority is fully accountable to the Parliament.
Click to Expand
We commit to providing our Customers with:
Efficient, effective and timely professional advice and service
Courteous treatment, rendered in the spirit of mutual respect
Clear and concise information and educational materials, so that
Taxpayers are aware of and understand their legal obligations
Fair and impartial treatment, delivered to all without preference
or favour
Confidentiality and integrity in ensuring that Taxpayer
information is used only for the purposes allowed by Law.
In exchange, LRA expects the following from all Taxpayers:
Full compliance with all legal tax obligations
Honesty and integrity in providing accurate and complete
information
Timely filing of returns and payment of all taxes due.
In the interests of transparency and good governance, you
have the right to:
Request an explanation of any tax decision
Object to and appeal any tax decision
Request that we advise you of the procedures to be followed in
lodging an objection or appeal
Insist on knowing the name and identification number of the
person serving you.
