VAT is a tax on the disposal, either by sale or transfer of goods or services, either supplied in Lesotho or imported into Lesotho, including supplies to government. A ‘supply’ of goods means any arrangement under which the owner of goods parts with, or will part with, possession of those goods.

A former employee of the Revenue Services Lesotho (RSL), Ngaka Leteba is in trouble after allegedly defrauding the tax authority of close to M40,000. Leteba, who was in charge of collecting import Value Added Tax (VAT) and toll gate fees on behalf of the RSL, allegedly sold and issued out toll gate prepaid cards to clients, and failed to remit ...

LesLII's mission is to publish the laws of Lesotho for free access to everyone. LesLII is supported by the Judiciary of Lesotho, the Law Office, the Law Society, and other justice sector stakeholders. Your personal research space — save documents, add notes, and get updates when the law changes.

SPAR has responded to a report that found alleged fraud at one of its stores, claiming that the person behind the report breached an NDA by releasing it to the media.

Whistle-blower’s plea ignored FIU concludes investigations DPP Motinyane and RSL dragged into the controversy In a country where corruption allegations frequently surface, a shocking trove of correspondence obtained by Newsday exposes the chilling risks faced by whistle-blowers and the institutional inertia that stifles justice. At the heart of the matter is an alleged tax fraud scheme ...

Fraud Revenue Services Lesotho is committed to the fair administration of tax laws of this country. This means the Client should pay no more or less than what is owed to the Government.

Section 17 of the VAT Act1 makes provision for registration of taxable persons, commonly known as ‘vendors’ and outlines the different scenarios which qualify and disqualify a person for registration.

The main question which this study investigates is whether the introduction of VAT law system in Lesotho is successful and efficient. VAT is generally viewed as a modern tool towards achieving a stable and an efficient tax system.

The former managing director of a company involved in the multibillion rand Lesotho Highlands Water Project (LHWP) and his business partner have been charged with fraud and money laundering.

“Value-Added Tax (VAT) Fraud Manifestation and Typologies in Africa: Considerations In Designing A Fit Purpose Response” was produced by the ATAF Tax Programmes Department.