| Name | Requirement for registering as a Tax Payer |
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| Description | 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. |
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| Comments | 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 |
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| Validity From | 02-06-1982 |
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| Validity To | 31-12-9999 |
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| Reference | |
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| Technical Code | |
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| Agency | 1 |
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| Created Date | 2020-11-06 14:18:46 |
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| Updated Date | 2020-11-06 14:18:46 |
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| Status | Active |
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| Measure Type | Registration Requirement |
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| Legal/Regulation | Customs and Excise Act No. 10, 1982 |
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| Un Code | |
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