View Procedure
| Procedure Name | Register as a Tax Payer |
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| Description |
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Category
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Registration
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Responsible Agency
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Name of Agency; Lesotho Revenue Authority
Address: Finance House Building, Kingsway Road, Maseru
Phone: 223 13796
Fax: 223 12091
Email: enquiries@lra.org.ls
Official Website: www.lra.org.ls
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Legal base of the Procedure
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Required Documents
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No.
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Type of information
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Note
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1
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Business Tax Registration Form
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Required Documents for Individual Registration(Sole-traders)
Resident Individuals:
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No.
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Type of information
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Note
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1
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Trader’s license
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2
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Certified copy of passport of the owner.
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Non-resident Individuals:
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No.
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Type of information
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Note
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1
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Trader’s license
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2
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Copy of passport or identity document of the owner
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3
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Certified copy of a valid work permit should also be submitted when registering
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Required Documents for Patnerships
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No.
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Type of information
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Note
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1
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Trader’s license
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2
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Certified copies of partners identity documents(Passports, National IDs)
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3
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Partnership deed
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Required Documents for Companies
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No.
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Type of information
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Note
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1
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Certificate of incorporation
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2
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Business Extract
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3
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License: Trader’s, manufacturing, farming etc (depending on business type)
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4.
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Copies of passports or of directors
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5.
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A schedule listing all members of employees and benefits offered
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Required Documents for other organisations (non-profit making, charitable etc)
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No.
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Type of information
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Note
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1
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Constitution
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2
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A schedule listing all employees, their salaries and fringe benefits offered, if any
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3
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Certified copies of Passports of executive committee members
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Process Steps
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Step1
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Applicant shall submit the application with the required documents to the Lesotho Revenue Authority
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Step2
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The Lesotho Revenue Authority review the application submitted
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Step3
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If approved, issues the registration certificate with the TIN number
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| Category | Procedures |
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The following form/s are used in this procedure
This procedure applies to the following measures
| Name | Measure Type | Agency | Description | Comments | Legal Document | Validity To | Measure Class |
| Requirement for registering as a Tax Payer | Registration Requirement | Lesotho Revenue Authority | Registration is required by the tax law for any person that earns income or runs a business within the borders of Lesotho. Furthermore, registering for income tax is required by other statutory and regulatory bodies like the Departments of Trade, Immigration, Labour, etc. | Every resident individual, trustee, partnership, companies and other organisations (non-profit making, charitable etc) for Income Tax that has a registered business in Lesotho and has a chargeable income must register with Lesotho Revenue Authority for income tax | Customs and Excise Act No. 10, 1982 | 31-12-9999 | Good |
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