Moroke Sekoboto
THE Revenue Services Lesotho (RSL) has briefed the media on its border management operations intended to maximise the collection of taxes.
During an inspection at the Maseru border post this week, RSL Manager for Frontier Services Maseru Bridge, Reentseng Mosase, said they were committed to ensuring Lesotho receives its fair share of the common customs revenue pool and Value Added Tax (VAT) refunds.
Ms Mosase, who also serves as the Lesotho Border Management Services Manager, warned that making false declarations of goods at the borders was a criminal offense.
“Falsely declared goods, services, and the means of transport carrying them will be subject to detention by RSL officials. Additionally, offenders will face penalties beyond just the detention of goods and means of transport,” Ms Mosase said.
“Vendors should have at least two copies of the documents ready before reaching the border. The original invoice and a copy of the tax invoice must be submitted to RSL for transmission to South African Revenue Services (SARS) before a refund can be issued.”
Ms Mosase said these procedures were part of an agreement between RSL and SARS to facilitate VAT refunds directly to RSL.
“Invoices that do not comply with RSL conditions will not be accepted for VAT refund purposes. To prevent revenue loss, RSL expects holders of unacceptable invoices to make cash payments at the borders.
“All goods and services must be declared upon importation into the country. Every person is required to present RSL officials at the Lesotho border with acceptable original tax invoices for all imported goods and services, regardless of the amount paid.”
Ms Mosase also explained that invoices for commodities imported from South Africa with a value exceeding M5000 ought to include an original tax invoice with the exporter’s name or stamp, the importer’s name, Lesotho address of the importer, and endorsement by SARS officials.
“A valid tax invoice should include ‘tax invoice’ written on it, be an original, display a South African vendor registration number with 10 digits starting with 4, have a unique invoice number, show the standard rate of VAT charged or inclusive rate, and be valid for 90 days from the date of purchase.
“These regulations apply not only to commercial transactions but also to private shoppers. Cash payments of VAT will only be accepted at Lesotho border posts for all imported goods and services worth more than M250 and goods purchased worth over M250 with unacceptable South African invoices. This includes goods that are zero-rated in South Africa but subject to VAT in Lesotho, such as cooking oil, fruits, rice, vegetables, and tinned fish.”
