Income Tax (IT) Return
- Obtain a copy of relevant Income Tax Return Form from the LRA Website.
- 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.
- 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.
- Attach relevant supporting documents to the income tax return form including:
- Financial statements which indicate business Income and Expenses,
- A schedule of withholding Tax certificate where necessary,
- Tax Certificate(P16) for employees including printouts from insurance companies,
- A letter of explanation where a Client has filed a nil return.
- Sign the Declaration of Taxpayer or Representative on page 7
- If you paid a person to prepare your tax return, be sure she/ he also signs the declaration of paid preparer
- Fill the return on the Interim E-filing Solution on the LRA website and sign. Find the Guide on the attachments below
Value Added Tax (VAT) Return
- Obtain a copy of VAT Return from the LRA website/ access the Interim E-filing Solution on the website.
- Fill in Value Added Tax (VAT) Return / Fill the return on the Interim E-filing Solution on LRA website and sign and submit
- 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).
- Attach a schedule of purchases and sales.