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Legal Notices

Year
Tobacco and Alcohol Products Levy ACT NO.1 OF 2023 2023 Download
Tobacco and Alcohol Products Levy (Amendment of Schedule) Regulations No.89 of 2023 2023 Download
Income Tax (AMA) Regulations NO.35 OF 2022 2022 Download
LRA Amendment Act No.12 of 2022 2022 Download
Value Added Tax (AMENDMENT) Regulations No.30 OF 2021 2021 Download
LRA DELEGATION OF FUNCTIONS NOTICE NO.10 OF 2020 2020 Download
INCOME TAX [AMA] REGULATIONS NO.17 2020 Download
VAT REGULATIONS NO.18 OF 2020 2020 Download
Value Added Tax Amendment (regulations) No. 34 of 2019 2019 Download
Legal Notice on New Tax Rates 2019-2020 2019 Download
Income Tax (Remission of Additional Tax and Penalties) (Voluntary Disclosure) Regulations, No 7. 2018 Download
Income Tax (Amendment of Monetary Amounts) Regulations No. 26. 2018 Download
VAlue Added Tax (Remission of Additional Taxes and Penalties (Voluntary Disclosure) Regulations No. 25. 2018 Download
Value Added Tax (Amendment) Regulations No.27. 2018 Download
Lesotho Revenue Authority (Revision of Funding Percentage) Notice, No.6. 2017 Download
Income Tax ( Amendment of Monetary Amounts) Regulations, No. 83. 2017 Download
Income Tax Amendment of Monetary Amount Regulations No.30. 2016 Download
Income Tax (Specified Rate) Regulations, No. 65. 2015 Download
Customs and Excise (State Warehouse Rent) (Amendment) Regulations, No. 137. 2015 Download
Customs and Excise (Effective Date of Customs Automation) Notice, No. 130. 2015 Download
Customs and Excise (Amendment) (Scanners) Regulations, No. 1. 2015 Download
Customs and Excise (Appointment of Place of Entry) Notice, No. 73. 2015 Download
Remission of Additional Tax and Penalties Notice, No. 20. 2014 Download
VAT and Income Tax Regulations. 2014 Download
Income Tax (Amendment) Act No. 2. 2014 Download
Value Added Tax (Amendment) Regulations, No 4. 2013 Download
Value Added Tax (Amendment) Regulations, No 27. 2012 Download
Revenue Appeals Tribunal Rules 2007 Download
Value Added Tax (Amendment) Regulations, No 194. 2003 Download
VAT Regulations Legal Notice 95. 2003 Download
Value Added Tax Amendment. 2003 Download
Income Tax Amendmnt Act No 11. 2000 Download
Expanatory Notes Income Tax Amendment Regulations 1996 Government Notice No 72. 1996 Download
Explanatory Memoradum to the Income Tax Amendment Bill Government Notice No 70. 1996 Download
Income Tax Amendment Act 1996 Act No 10. 1996 Download
Income Tax Amendment Regulations to the Principal Regulations Legal Notice No 111. 1996 Download
Income Tax SuperAnnuation and Life Assurance Regulations Legal Notice No 24. 1994 Download
Explanatory Memoradum to the Income Tax Amendment Bill Government Notice No 35. 1994 Download
Explanatory Notes Income Tax Regulations 1994 Government Notice No 23. 1994 Download
Income Tax Amendment Act 1994 Act No 2. 1994 Download
Income Tax Regulations to the Principal Law Legal Notice No 23. 1994 Download