LESOTHO DETAILED FINDINGS 1. Lesotho Revenue Authority (LRA) CATEGORY 1: WEBSITE www.lra.org.ls The website has a lot of information relevant to understanding Lesotho’s tax regime. However, the website could benefit from some more information, such as recruitment procedures and information about procurement, as well as creating an online platform for messaging and whistleblowing. n = 20 Yes No Partial Additional Information s 1. Does this website contain up to date information? 2. Does the website contain the following: a) A description of its powers, as well as data on the organisational structure, the functions, and the responsibilities of the administration? s b) A list of laws, Acts etc. issued within the scope of its powers? s c) Reports, policies, programs? s d) Budget and expenditure? s e) Information about procurement procedures, signed contracts? s f) Vacancy and employment procedures? s g) The name and address, telephone number, and the working hours of the respective institution? s h) The contact details of public officials? s s i) A mechanism to request and receive a response to electronic messages and requests for information? Total Score: 12/20 CATEGORY 2: REQUESTS FOR INFORMATION The following questions were sent to the Lesotho Revenue Authority: 1. What was the monthly revenue collected by LRA between the 1st April 2013 and the 31st March 2014? 2. How many mining companies were registered for tax purposes with LRA between the 1st April 2013 and 31st March 2014? 3. How much revenue was collected from the mining sector per month between the 1st April 2012 and the 31st March 2014? 4. Have there been any cases of fraud/corruption relating to taxation that were reported to the authority between the 1st April 2013 and the 31st March 2014? 5. Does the LRA have any information dissemination or communication strategy? n = 20 1. Is there an official designated to take and respond to information requests? (Please state title of officials in ‘Additional Information’) 26 Yes No Additional Information Public Relations Officer s 2. Did the institution reply within 21 days? (If less than 7 please state in ‘Additional Information’) s 3. Did the Institution respond to a request for information? s 4. Does the authority publish their procedures for dealing with information requests? s 5. Did the institution provide all of the information requested? (If partially please mark ‘No’, indicate in ‘Additional Information’ how much of the information requested was supplied) s 6. Did the institution provide written reasons for the refusal of information? (If information was not refused, please contact institution to find out what the policy is in this regard – if they supply written reasons for refusal mark ‘Yes’) s