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Annual Reports

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Notices

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Speeches & Statements

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Notices
Income Tax ( Amendment of Monetary Amounts) Regulations, No. 83. Download
Lesotho Revenue Authority (Revision of Funding Percentage) Notice, No.6. Download
Income Tax (Amendment of Monetary Amounts) Regulations No. 26. Download
Income Tax (Remission of Additional Tax and Penalties) (Voluntary Disclosure) Regulations, No 7 Download
Value Added Tax (Amendment) Regulations No.27 Download
VAlue Added Tax (Remission of Additional Taxes and Penalties (Voluntary Disclosure) Regulations No. 25. Download
Legal Notice on New Tax Rates 2019-2020 Download
Value Added Tax Amendment (regulations) No. 34 of 2019 Download
VAT Regulations NO.18 of 2020 Download
Income Tax [AMA] Regulations NO.17 Download
LRA Delegation of Functions Notice NO.10 of 2020 Download
Value Added Tax (AMENDMENT) Regulations No.30 OF 2021 Download
Customs and Excise Amendment Regulations, 2022 Download
LRA Amendment Act No.12 of 2022 Download
Guides
Guide on Requirements for Declarations with RSA Tax Invoices Download
Guide on e-Taxation Platform (e-Filing) Download
Guide on Customs Clearance Processes Download
Guide on Automated Withholding tax Download
FAQs - TSCs Download
eTax Registration Outreach Guidance Download