The Lesotho Revenue Authority (LRA) is an operationally autonomous body that was established by the Lesotho Revenue Authority Act no. 14 of 2001 to be the:
Main body responsible for the assessment and collection, on behalf of the Government, of specified revenue; for the administration and enforcement of laws relating to such revenue and for related matters.
The Authority, which became operational in January 2003, incorporates the functions of the old Income Tax, Customs and Excise and Sales Tax Departments.
The LRA was established to enhance the efficiency and effectiveness of revenue collection and to provide an improved service to the public.
The Authority is required to maintain the highest standards of financial integrity and corporate governance. Despite operating outside the framework of the Civil Service, the Authority is fully accountable to the Parliament.