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Annual Reports

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Notices

Press Release

Speeches & Statements

Strategic Plan

Notices
Customs and Excise (Effective Date of Customs Automation) Notice, No. 130. Download
Customs and Excise (State Warehouse Rent) (Amendment) Regulations, No. 137. Download
Income Tax (Specified Rate) Regulations, No. 65 Download
Customs and Excise (Appointment of Place of Entry) Notice, No. 73. Download
Income Tax Amendment of Monetary Amount Regulations No.30. Download
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
Guides
Customs and Excise (Amendment) (Scanners) Regulations, No. 1. Download
Guide on Requirements for Declarations with RSA Tax Invoices Download
Guide on e-Taxation Platform (e-Filing) Download
Guide on Customs Clearance Processes Download