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Income Tax (IT) Return

  1. Obtain a copy of relevant Income Tax Return Form from any of the LRA Advice Centres (Maseru, Leribe & Mohale’s hoek) and at any of the commercial banks or from the LRA Website.
  2. Complete only those parts of the form that apply to you or your business.  Be sure to read the line instructions for guidance and sign the tax return. In case you send a person to file on your behalf attached should be a copy of that person’s identity document and a stamped letter from the company or a letter stamped by your village chief in case of individuals.
  3. Pay tax due on or before due date (30th June) at LRA banking hall in Maseru and any of the commercial banks as shown under number 5 below.
  4. Attach relevant supporting documents to the income tax return form including:
    1. Financial statements which indicate business Income and Expenses,
    2. A schedule of withholding Tax certificate where necessary,
    3. Tax Certificate(P16) for employees including printouts from insurance companies,
    4. A letter of explanation where a Taxpayer has filed a nil return.
  5. Submit the return form to a Taxpayer Relations Officer who will stamp it together with your copy at advice centres. For Taxpayers who file at the banks (standard Lesotho Bank, Nedbank Lesotho, FNB, Post Bank). Your returns will be stamped by the banker as well as your copy and then place it in the LRA Deposit box. Find the Guide on the attachments below

 

Value Added Tax (VAT) Return

  1. Obtain a copy of VAT Return form from any of the LRA Advice Centres (Maseru, Leribe & Mohale’s hoek) and or any of the commercial banks or from the LRA website.
  2. Fill in Value Added Tax (VAT Form) and sign a return.
  3. Pay tax due on or before due date (20th every month) at LRA banking hall in Maseru or the banks (standard Lesotho Bank, Nedbank Lesotho, FNB, Post Bank).
  4. Attach a schedule of purchases and sales.

 

 

Ask the Taxman