Lesotho Revenue Authority is committed to the fair administration of tax laws of this country. This means the Taxpayer should pay no more or less than what is owed to the Government. While it is recognised that most of the Taxpayers are honest and seek to pay their fair share for their many services that they receive from Government, unfortunately there are individuals and businesses that work hard to avoid paying the taxes they owe.  Simply put, this is Fraud and is Illegal. There is a need to put a Stop to this criminal activity.

While there are many examples of tax fraud, the following are some of the common occurrences:

• Intentionally failing to file Income Tax, VAT, PAYE returns
• Making false or fraudulent claims for tax refunds
• Failing to maintain records that show true income and expenses of the business
• Opening and closing of business to evade taxes
  

How Do You Report Suspected Tax Fraud Activity?

If you suspect or know of an individual or company that is not complying with the tax laws, you may report this activity by completing form below (download). You may complete and submit the Form on line, or print it and mail it to: