Lesotho Revenue Authority

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Lesotho Revenue Authority - TAXPAYER CHARTER

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.

Board Chairperson Commissioner General

Download Taxpayer Charter

Vision
To be a leading performance oriented revenue administration characterized by integrity, innovation and service excellence.

Mission

To collect revenue through:

Capable and motivated workforce
Efficient and effective business processes
Strong and sustainable relationships with stakeholders

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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.