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  Other Revenue Laws
 
Revenue Appeals Tribunal Act 2005 Download  
Tax Amnesty Act Download  
LRA Act 2001 Download  
  Tax Revenue acts
Income Tax Acts
Income Tax (Amendment) Act 1994, Act No 2 of 1994 Download  
Income Tax (Amendment) Act 1996, Act No 10 of 1996 Download  
Income Tax (Amendment) Act No. 14, 2000 Download  
Income Tax (Amendmnt) Act No. 11, 2000 Download  
Income Tax Act 1993 - Updated up to 1 April 2012 Download  
Explanatory Memorandum
Explanatory Memoradum to the Income Tax (Amendment) Bill, Government Notice No 35 of 1994 Download  
Explanatory Memoradum to the Income Tax (Amendment) Bill, Government Notice No 70 of 1996 Download  
Exp_memorundum/Explanatory Notes Income Tax Regulations, 1994, Government Notice No 23 of 1994 Download  
Explanatory notes to the Income Tax (Superannuation And Life Assurance) Regulations, Government Notice No 22 of 1994 Download  
Income Tax Order 1993 Explanatory Memo Download  
Income Tax Regulations
Expanatory Notes, Income Tax (Amendment) Regulations, 1996. Government Notice No 72 of 1996 Download  
Income Tax (Amendment) Regulations to the Principal Regulations, Legal Notice No 111 of 1996 Download  
Income Tax Regulations/Income Tax (SuperAnnuation and Life Assurance) Regulations, Legal Notice No 24 of 1994 Download  
Income Tax Regulations/Income Tax Regulations to the Principal Law, Legal Notice No 23 of 1994 Download  
VAT Acts      
VAT Amendment Act 2003 Download  
VAT Act 2001 Download  
VAT Act Amendments Act 6 2003 Download  
Vat Regulations
VAT Regulations Legal Notice 95 2003 Download  
       
  Customs and Excise Laws
Customs Administered Laws
Customs and Excise Act No10 1982 Download  
Customs and Excise(Amendment) Regulations, 2012 - Regulation #30 Download  
 
  Tax Treaties
Signed Treaties
Agreement between Lesotho and the United Kingdom Download

1997

Agreement between Lesotho and Republic of South Africa Download

1996

Agreement between Lesotho and Republic of Mauritius Download

2004

     
Treaties Under Negotiation
Agreement between Lesotho and Republic of South Africa Download

To be ratified

Agreement between Lesotho and Republic of Seychelles Download

To be ratified

Agreement between Lesotho and Republic of Botswana Download

To be ratified

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Cabinet-approved countries for DTA negotiations

Republic of Namibia      
Kingdom of Swaziland      
Republic of India      
The People’s Republic of China      
The Netherlands      
United States of America      
Australia      
Republic of Malaysia      
  Public Rulings
 
Tariff Classification of Motor Vehicles for Transport of Goods and Special Purpose Motor Vehicles Download  
Customs Licensing Public Ruling March 2011 Download  
Withholding Tax Public Ruling Download  
VAT Public Ruling - Accounting Methods Download  
FBT Public Ruling Download  
  Guides
 
Customs and Excise Act No10 1982 Download  
       
  Court Summaries
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