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Our Mandate

The Revenue Services Lesotho (RSL) is an operationally autonomous body that was established by the Revenue Services Lesotho Act no. 14 of 2001 to be the:

"Main body responsible for the assessment and collection, on behalf of the Government, of specified revenue; for the administration and enforcement of laws relating to such revenue and for related matters:

"The Service, which became operational in January 2003, incorporates the functions of the old Income Tax, Customs and Excise and Sales Tax Departments. The RSL was established to enhance the efficiency and effectiveness of revenue collection and to provide an improved service to the public. The Service is required to maintain the highest standards of financial integrity and corporate governance. Despite operating outside the framework of the Civil Service, the Authority is fully accountable to the Parliament.


"A leader in service delivery in Lesotho and beyond, putting the interest of people at the heart of everything we do"


To contribute to the economic development of Lesotho through:

  • An environment that encourages our clients to voluntarily comply;
  • Collaborative leadership;
  • Capable, service oriented and motivated staff; and
  • Continuous improvements in everything we do