ABC of Doing Business in Lesotho (Jan 2010)
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Transcript of ABC of Doing Business in Lesotho (Jan 2010)
INVESTING
IN
LESOTHO
The ABC of Doing
Business in Lesotho
2
INVESTING IN LESOTHO
1. INTRODUCTION
The document provides critical basic issues about doing business in Lesotho. It is intended to guide
investors who wish to investigate investment opportunities, incentives and investment climate in the
country. The Lesotho National Development Corporation is the first point of contact for investors who
intend to set up projects in the manufacturing and commercial sectors as well as in related support
services sectors in Lesotho.
1.1 INCENTIVES
Tax Rates
0% corporate tax on income generated from exporting manufactured goods outside of the
Southern African Customs Union (SACU)
a permanent maximum manufacturing tax rate of 10% on profits
no withholding tax on dividends distributed by manufacturing firms to local or foreign shareholders
no advanced corporation taxes are paid by companies on the distribution of manufacturing profits
training costs are allowable at 125% for tax purposes
payments made in respect of external management skills and royalties related to manufacturing
operations are subject to withholding tax of 10%
easy repatriation of manufacturing profits
a VAT rate of 14% (ensuring harmonisation with the RSA). Furthermore, the Lesotho Revenue
Authority
has introduced flexible VAT payment systems, to tax compliant firms, to ease cash flows
2. What the LNDC can do for Investors
The Lesotho National Development Corporation, at the request of potential investors, can assist any
investor in establishing a business in Lesotho. The things that the LNDC will do for potential investors
includes:
Getting a Business Started
o Reserve a company name
o Registering a company
o Getting a manufacturing license
o Registering for tax
Immigration Issues
o Visitors visas
3
o Work permits
o Residence permits
o 6 month border concessions (Lesotho)
Connecting to Utilities
o Electricity
o Water
o Telecommunications
2.1 RESERVE A COMPANY NAME
2.1.1 Why
In order to register a company an applicant first has to ensure that the proposed
name of the company has not been used by another firm.
2.1.2 Legislation
Companies Act (1967); as amended by Companies Amendment Act (1984)
2.1.3 Process
Step 1: Complete an application form;
Step 2: Submit an application to the Registrar of Companies who is located
in the Ministry of Law, Constitutional & Parliamentary Affairs;
Step 3: Pay statutory stamp duty upon having been advised that a company
name has been reserved;
Step 4: Certificate issued that specifies company name that has been
reserved.
2.1.4 Required Information/Documentation
An applicant must submit at least 3 proposed company names in order of preference.
An application form must be completed (see Annex “A”).
2.1.5 Statutory Fees Payable
M5.00 is payable to reserve a company name for 30 days; a further M5.00 is paid in
order to extend the reservation of a company name for a further 60 days.
2.1.6 What the LNDC can do for You
The LNDC will assist applicants to complete an application form and process the
application.
4
Time: On average the LNDC would take no more than 3 working days to reserve a
name
2.2 REGISTERING A COMPANY
2.2.1 Why
Registration gives a company a separate legal status, and the shareholders
protection of limited liability
2.2.2 Legislation
Companies Act (1967); as amended by Companies Amendment Act (1984)
2.2.3 Process
Step 1: Preparation of Memorandum and Articles of Association;
Step 2: Submit same to the Registrar of Companies who is located in the Ministry of
Law, Constitutional & Parliamentary Affairs
Step 3: Pay stamp duties upon being advised that the application has been
successful
Step 4: Certificate of Incorporation is issued
2.2.4 Required Information / Documentation
The following documentation is required to register a company:
the confirmation of reservation of company name (from 2.1);
a power of attorney from the subscribers wanting to register a company that
allows an attorney to represent them in the registration process;
a Memorandum and Articles of Association signed by each of the subscribers (in
the presence of witnesses). The Memorandum of Association must include: the
name of the company; its main and other objects; a statement that the liability of
the members is limited; names and addresses of subscribers; the amount of the
share capital or guarantee; the number of shares or amount of guarantee for
each subscriber;
details of the registered office (in particular its registered address and contact
details of the proposed company secretary);
a declaration by the attorney that the requirements of legislation have been
complied with;
2.2.4 Statutory Fees Payable
Incorporation fee of M12.50 per M100.00, with a minimum of M100.00; stamp duty of
M1.00 per M100.00; a certificate fee of M20.00.
5
2.2.5 What the LNDC can do for You
The LNDC will assist applicants to prepare Memorandum and Articles of Association.
Should applicants undertake the registration process themselves they would also
have to engage an attorney (estimated total charges, including statutory fees and
attorney charges, could be at least M2,000.00). Should the LNDC assist an applicant
the cost would be around M1, 200.00 (including attorney fees and statutory fees).
Time: On average the LNDC would take between 3 to 4 weeks to register a
company.
6
2.3 GETTING A MANUFACTURING LICENSE
2.3.1 Why
A manufacturing license gives a company legal authority to commence manufacturing
operations
2.3.2 Legislation
Industrial License Act (1969); and Pioneer Industries Encouraging Act (1969)
2.3.3 Process
Step 1: Complete an application form
Step 2: Pay the statutory application processing fee
Step 3: Submit application to the Director of Industry who is located in the Ministry of
Trade & Industry, Co-operatives and Marketing
Step 4: Applicants will be expected to appear before the Pioneer industries Board
(PIB) in order to motivate the application and answer any questions
Step 5: Pay the statutory annual license fee if the application is successful
Step 6: Manufacturing License is issued
2.3.4 Required Information / Documentation
The following documentation is required to obtain a manufacturing license:
a completed application form (see Annex “C”)
certified copies of the Memorandum of Association, and the Articles of
Association, and the Certificate of Incorporation;
a copy of the proposed lease agreement for the premises where manufacturing
will take place
certified copies of each directors’ identification documents/ passport
2.3.5 Statutory Fees Payable
Application processing fee of M50.00; an annual fee of M1000.00.
2.3.6 Lodging Applications
The LNDC will assist applicants to complete an application form and process the
application.
Time: On average the LNDC would take up to 4 weeks to obtain a manufacturing license
2.4 REGISTRATION FOR TAX
2.4.1 Why
7
All businesses have to register as taxpayers
2.4.2 Legislation
Income Tax Act ([1993], as amended by Act No 2. [1994]; No 10. [1996]; No 11. [2000]);
Value Added Tax Act ([2001], as amended by Act No 6. [2003])
2.4.3 Process
Step 1: Complete an application form
Step 2: Submit application to the Advise Centre Office of the Lesotho Revenue Authority
(LRA)
Step 3: Corporate Tax Clearance Certificate is issued
2.4.4 Required Information / Documentation
The following documentation is required:
Income Tax Registration:
Company Income Tax;
a completed “ Taxpayer Registration Form for Corporate Board” (see Annex “D1”);
certified copies of the Memorandum and Articles of Association;
Certificate of Incorporation;
Manufacturing License;
certified copies of each directors’ identification documents / passport
banking details (for local bank)
Resolution letter
Pay-as-you-Earn (PAYE)
a completed “Employer’s Registration Form” (see Annex “D2”)
certified copies of the Memorandum of Association, the Articles of Association, the
Certificate of Incorporation;
Manufacturing License;
certified copies of each directors’ identification documents /passport;
banking details (for local bank);
a list of all employees, including part-time, casuals, labourers, and temporary staff;
Resolution letter.
Income Tax: Self Employed Individuals (see Annex “D3”)
Resident Individuals : a self-employed individual must complete an “Individual Initial
Form” and furnish the LRA with full information about his/her business and personal
details.
8
Non-Resident Individuals : if the individual is a non-resident an “Individual Initial Form”
must be completed and certified copies of the persons’ work permit and identity
document / passport must be supplied.
Should someone else, rather than an applicant, appoint another person to register a
company for tax a power of attorney is required. Banking details are required
Value Added Tax Registration – Companies:
a completed “VAT 1” and “TIN” registration forms” (see Annex “D4”);
- certified copies of the Memorandum of Association, the Articles of
Association, the Certificate of Incorporation, and the Manufacturing License;
certified copies of each directors’ identification documents/ passport;
banking details (for local bank);
should someone else, rather than a company director, appoint another person to
register a company for VAT a power of attorney is required;
Details of the company’s Lesotho banking accounts;
2.4.5 Statutory Fees Payable
None
2.4.6 What the LNDC can do for You
The LNDC is prepared to assist industrialists in completing documentation &
processing applications.
Time: On average the LNDC would take about 5 working days within which to register a
company with the LRA.
2.5 REGISTERING AS AN IMPORTER
2.5.1 Why
Applicants will need to register should they wish to import and export into and from
the Southern African Customs Union (SACU).
2.5.2 Legislation
Customs & Excise Act (1982)
9
2.5.3 Process
Step 1: Complete an application form (see Annex “E”);
Step 2: Submit application to the Director of Trade who is located in the Ministry of
Trade & Industry, Co-operatives and Marketing
2.5.4 Required Information / Documentation
The following documentation is required:
a completed application form
certified copies of Memorandum of Association, the Articles of Association, the
Certificate of Incorporation, and the Manufacturing Licence;
certified copies of each company directors’ identity documents/passport;
Should some one else, rather than an applicant, appoint another person to
register a company as an importer a power of attorney is required.
2.5.5 Statutory Fees Payable
None
2.5.6 What the LNDC can do for You
The LNDC is prepared to assist industrialists in completing documentation and
processing an application.
Time: On average the LNDC would take about 3 working days within which to register a
company with the Ministry of Trade & Industry, Co-operatives & Marketing.
10
ANNEX 1
LESOTHO’S MINIMUM WAGES 1
1 October 2009 to 30 September 2010
Ref Sector Monthly Wage
(Maloti)
Weekly Wage
(Maloti)
Daily Wage
(Maloti)Clothing, Textile & Leather Manufacturing
A.1.1. Textile General Worker (with <12 months service with same employer)
763.00 190.00 40.00
A.1.2. Textile Machine Operator – Trained (with <12 months service with same employer)
821.00 205.00 42.00
A.1.3 Textile Machine Operator – Trainee 763.00 190.00 40.00A.2. 1 Textile Machine Operator – Trained (with >12 months
service with same employer)881.00 221.00 45.00
A.2.2. Textile General Worker (with >12 months service with same employer)
830.00 206.00 43.00
ConstructionB.1. Construction machine operator and certificated
(Bricklayer, Carpenter , Steel fixer, welder, Electrician, Plumber) <12 months service with same employer
1744.00 413.00 106.00
B.2. Construction worker(unskilled) 990.00 249.00 52.00B.3. Construction machine operator and certificated
(Bricklayer, Carpenter , Steel fixer, welder, Electrician, Plumber) >12 months service with same employer
1981.00 469.00 121.00
B.4. Construction worker(unskilled)>12 1124.00 282.00 59.00
Wholesale & RetailC.1.1. Wholesale, supermarkets and furniture shops, bakeries
with more than 40 employees <12 months service with same employer
1107.00 252.00 54.00
C.1.2. Wholesale, supermarkets and furniture shops, bakeries with more than 40 employees >12 months service with same employer
1188.00 271.00 57.00
Retail Sector (other than small businesses)D.1. Employees with <12 months service with same employer 1005.00 250.00 54.00
Employees with >12 months service with same employer 1069.00 269.00 57.00Hospitality Sector
E.1. Hotels, motel, lodgeEmployees with <12 months service with same employer 1028.00 263.00 54.00Employees with >12 months service with same employer 1097.00 282.00 57.00
E.2. Restaurants, caterers, guest housesEmployees with <12 months service with same employer 974.00 244.00 52.00Employees with >12 months service with same employer 1045.00 261.00 55.00
Service SectorF.1. SecurityF.1.1. Security guard – trainee (with <12 months service with
same employer)908.00 232.00 48.00
F.1.2. Security guard – trained (with >12 months service with same employer)
1136.00 290.00 66.00
F.2. Funeral parlourF.2.1. Employees with <12 months service with same employer 1055.00 263.00 56.00F.2.2. Employees with >12 months service with same employer 1118.00 281.00 70.00F.3. Cleaning Services
1 The currency in Lesotho is the Loti (plural “Maloti” – symbol “M”). The Loti is tied to the South African Rand at par 1:1.
11
F.3.1. Employees with <12 months service with same employer 1055.00 263.00 56.00F.3.2. Employees with >12 months service with same employer 1118.00 281.00 70.00
Transport SectorF.4.1 B/EB/C1 (with <12 months service with same
C/EC1 employer)EC
1107.001213.001550.00
275.00304.00387.00
68.0075.0097.00
F.4.2. B/EB/C1 (with >12 months service with sameC/EC1 employer)EC
1229.001346.001723.00
308.00338.00431.00
77.0083.00
107.00F.4.3. Certified auto-electrician, motor mechanic, panel beater
Employees with <12 months service with same employer 1756.00 415.00 96.00Employees with >12 months service with same employer 1885.00 446.00 103.00
G. Small BusinessG.1 Employees with <12 months service with same employer 585.00 145.00 31.00G.2 Employees with >12 months service with same employer 640.00 189.00 35.00
H. Domestic WorkerH.1. Employees with <12 months service with same employer 313.00 82.00 20.00H.2. Employees with >12 months service with same employer 345.00 91.00 22.00
I. General Minimum WageI.1. Employees with <12 months service with same employer 836.00 209.00 46.001.2 Employees with >12 months service with same employer 912.00 229.00 51.00
Source: Labour Code Wages (amendment) Order 2009 (Legal Notice No. 179; Govt. Gazette number 78 of 18th November 2009).
12
LESOTHO’S BASIC CONDITIONS OF EMPLOYMENT
Issue Summary Labour Code
Ref.
Core
- discrimination Prohibited : concerning race, colour, sex, marital status, religion, political opinion,
national extraction
s5; s200
- freedom
association
Employers & employees allowed to join trade union and/or employer organisation of
their own choice
s6
- forced labour Prohibited s3; s7
- child labour Illegal to employ anyone under age of 15. Certain limitations on employment of young
persons (under 18)
s3; s124 –
129
Wages
- Normal Minimum wages: i. trainee general worker M763.00 per month; ii. trained textile machine
operator M821.00 per month; iii. Trainee textile machine operator M763.00 per month
[wef :1 Oct. 2009]
Labour Code
Wages Order
2009
- overtime rates Normal rates x 1.25 (Monday-Friday). For work on rest days (normally Saturday &
Sunday) double wage rate for those that work a normal work week
s118
- piece rate &
bonus
Permitted
- termination
benefits
2 weeks pay for each year of completed service with same employer. Benefit not paid
when worker is fairly dismissed for misconduct. Terminal benefits paid include pro-rata
leave & notice pay
s79
Working
Hours
- normal 45 hours per week (maximum for 5 day a week worker is 9 hrs per day; maximum for 6
day a week worker is 8hrs per day for 5 days, and 5 hours on 1 day)
s117 – 118
- overtime Maximum overtime allowed 11 hours per week. Exemptions under special
circumstances.
s118
- night work Allowed. Payment set by firm & employee/union agreement; failing which rates set by
Minister
Employers required to provide (but reasonable cost can be charged to worker) transport
to and from work (to the nearest place within 10km radius of the employees’ place of
employment) for workers working between 8 p.m. and 5 a.m.
s3; s130 –
131
Leave
- annual 12 days paid leave (i.e. 1 days paid leave for each month of service with the same s120
Issue Summary Labour Code
Ref.
employer)
- pubic holidays 11 paid days per annum. Public holidays on falling on Sunday do not carry over to
Monday
s121
- sick 1st 6 months of employment all sick leave unpaid
2nd 6 months of employment with same employer (12 days paid leave)
After 1 year with same employer 12 days sick leave on full pay; thereafter sick leave for
up to 24 days (on half pay) for each period of 12 months continuous service
s123
- maternity 6 weeks prior to birth; and 6 weeks after birth. Employees with 1 year continuous
service with the same employer shall be paid 2 weeks maternity pay limited to two
confinements
Employers & employees to agree on paid 1 hour per day baby feeding arrangements for
6 months
s119(5); s133
– 137
Labour Code
wages Order
2005
- educational
leave
Employees allowed reasonable paid time-off for training (incl. shop-steward training) s122
Probation
- probation Probation is for a period not exceeding 4 months S75
General
Other No training levy(firms earning DCC to contribute 3% of payroll for training); no annual
bonus, medical or retirement fund contributions; employers must take out an insurance
policy to cover injuries arising out of industrial accidents (about0.3% of payroll); wages
can be paid by electronic transfer
14
Lesotho’s Commercial and Industrial Electricity Tariffs effective 1 st May 2009
ENERGY CHARGES
Customer Categories Energy Charge (M/kWh)
Industrial HV 0.1160
Industrial LV 0.1254
Commercial HV 0.1160
Commercial LV 0.1254
General Purpose 0.7580
Domestic 0.6680
MAXIMUM DEMAND CHARGES
Customer Categories MD Charge (M/kWA)
Industrial HV 129.3606
Industrial LV 140.8179
Commercial HV 129.3606
Commercial LV 140.8179
Source: Press release publicized by Lesotho Electricity Corporation (LEC)
Lesotho Water & Sewage Tariffs – 2009/20010
New Water Connection
Band Distance (m) Cost (Maloti)
1 6-25 1500
2 26-50 2500
3 51-100 3500
4 101-150 4500
New Sewer Connection
Band Distance (m) Cost (Maloti)
1 6-30 3000
2 31-90 4560
15
Sewerage is charged M5.37 on 85% of water consumed
Septic tanks, conservancy tanks, VIPs where there is no sewerage system M250.00 per load
Septic tanks, conservancy tanks, VIPs where there is sewer reticulated areas M385.00 per load
WASA has assumed that water returned to sewers is 85% of kiloliters billed.
New Water Tariffs
Standing Charge for domestic customers M24.65 for band A
Domestic Customers
Band Volume (Kiloliters) Rate per 1000 liters
A 0 – 5 M2.41
B 6 – 10 M4.08
C 11 – 15 M7.17
D Above 15 M9.89
Standpipe customers M3.27
Standpipe standing charge M0.00
Non Domestic Customers
Standing Charge for non domestic customers M164.19
All consumption (industries, business, government) M6.52
All consumption (school, churches) M6.47
16
LNDC FACTORY SHELLS: TYPICAL SPECIFICATION
Structural Frame Portal or propped portal steel frame primed and coated in gloss enamel.
Roof “Plain galvanized IBR”. “Sisalation” or “Bubble foil” insulation. No translucent sheeting.
Side Cladding “Plain galvanized” IBR with steel windows burglar proofed to ventilators only.
Walls “Approved concrete bricks” faced internally and externally to 1.2m AFFL. Ceramic wall
tiles to kitchen and bathroom splashguards only.
Floor Reinforced concrete 25Mpa, “Masterplate” floor hardening. Vinyl tiling to workers toilets.
Carpet tiles to offices.
Foundations Reinforced concrete footings.
Standard Power Supply M5 – 100kVA (300m2); M10 – 150kVA (1000m2)
M18 – 200kVA (1800m2); M20 – 315kVA (2000m2)
M30 – 400kVA (2000m2); M30 – 400kVA (3000m2)
M40 – 630kVA (4500m2); M50 – 850kVA (5000m2)
Ventilation Steel framed windows; ridge ventilators; cooling fans in certain areas.
Fire Fighting 10 kg portable fire extinguishers; 30 m fire hose reels. Sprinkler systems to M30’s, M40’s
, M50’s and larger units in certain cases.
Plumbing & Sanitary Stainless steel fittings in workers toilets. Vitreous china fittings and hot water plumbing
to senior staff toilets. Under sink hot water geyser to kitchenette and senior staff toilets.
Industrial-type toilet roll holders.
Water Supply Main incoming 50mm galv. iron; 5000 litre elevated emergency storage tank in certain
areas to ablution only.
Roller Shutter Door Chain operated minimum height 4.2m AFFL.
17
Guardhouse Standard design with fire place but no toilet.
Main Gate Standard design.
Perimeter Fencing Galv., welded mesh 2.1m high min; capped round posts and y-standards.
Offices Dry wall partitioning mezzanine floor on steel frame at a maximum ratio of 125m2 to
1000m2 of factory space.
Showers: Upon request.
Canteens: Upon request.
18
PRINCIPAL ORGANISATION ACTIVE IN INDUSTRIAL DEVELOPMENT
Lesotho National Development Corporation (LNDC)
The Lesotho National Development Corporation is a development finance institution and investment promotion
agency which is in the business of facilitating private sector development and investment inflow into Lesotho. The
LNDC will assist new investors in establishing their businesses; provides investors with significant aftercare once
they have been established; and, rents industrial property to investors.
Contact Details
Physical Address : 9th Floor, Block A, Development House, Kingsway, Maseru, Lesotho
Post : Private Bag A96, Maseru 100, Lesotho
Tel : +266 22312012 Fax: +266 22310038
E-mail : [email protected]
Web : www.lndc.org.ls
Ministry of Trade & Industry, Co-operatives & Marketing (MTICM)
The Ministry of Trade & Industry, Co-operatives & Marketing is the national government department that is
responsible for the development and management of Lesotho’s industrial and trade policies. The MTICM plays a
role in processing applications for imports and exports, the registration of firms, etc. The Minister of Trade &
Industry chairs the Inter-Ministerial Task Team on Attracting and Maintaining Foreign Direct Investment in
Lesotho’s Textiles & Apparel Industry. This Task Team, which meets at least on a monthly basis, addresses a
range of issues related to Lesotho’s textiles and apparel industry.
Minister of Trade & Industry, Cooperatives & Marketing: The Honourable, Popane Lebesa
Ministry Principal Secretary: Mr. Teleko Ramotsoari
Post : PO Box 747, Maseru 100, Lesotho
Tel : +266 22312802 Fax : +266 22310326
E-mail : [email protected]
Web : www.lesotho.gov.ls
Ministry of Employment & Labour
19
The Ministry of Employment and Labour is the government Ministry responsible for formulating and implementing
labour market policies. The Ministry has an inspectorate that is responsible for ensuring compliance with the
country’s labour laws; the Ministry is also responsible for issuing of work permits.
Minister of Employment & Labour: The Honourable Refiloe M. Masememe
Labour Commissioner: 'Mamohale Matsoso
Post : Private Bag A116, Maseru 100, Lesotho
Tel : Ministry +266 22322602 Tel: Labour Commissioner +266 22322181 Fax: +266 22310374
E-mail : Labour Commissioner: [email protected]
Ministry of Home Affairs & Public Safety
The Ministry of Home Affairs & Public Safety is the government Ministry responsible for issuing residence permits,
and all other matters related to border controls.
Minister of Home Affairs & Public Safety: The Honourable Archibald Lehohla
Ministry Principal Secretary: Lefa J. Mokotjo
Post : PO Box 174, Maseru 100, Lesotho
Tel : Ministry +266 22323771 Tel: Principal Secretary: +266 22323526 Fax: +266 22310587
Lesotho Textile Exporters’ Association (LTEA)
The Lesotho Textile Exporters’ Association is a national organization which represents the majority of Lesotho’s
textile and garment exporters. The LTEA regularly interacts with all branches of the Government of Lesotho, and
with a range of other Lesotho stakeholders (e.g. trade unions, utility companies, etc).
President: Jennifer Chen
Post : PO Box 15507, Maseru 100, Lesotho
Tel : +266 22321823 Fax : +266 22321877
E-mail : [email protected]
Lesotho Industrial Employers’ Association
20
The Lesotho Industrial Employers’ Association (LIEA) is a regionally based employers’ organisation whose
membership is concentrated in the towns of Maputsoe and Ha Nyenye. LIEA is affiliated to the Association of
Lesotho Employers.
President: John Lyon
Post : PO Box 1463, Maputsoe 350, Lesotho
Tel : +266 22430303 Fax : +266 22430012
E-mail : [email protected]
Association of Lesotho Employers (ALE)
The Association of Lesotho Employers is a national employers association with some members who are active in
Lesotho’s textile and garment sector.
Executive Director: Advocate Makeka
Post : PO Box 1509, Maseru 100, Lesotho
Tel : +266 22315736 Fax : +266 22325384
E-mail : [email protected]
Factory & Allied Workers’ Union (FAWU)
The Factory & Allied Workers’ Union is the largest trade union active in Lesotho’s textiles and apparel industry. In
an audit of trade union membership (mid-2005) FAWU was said to have 10 265 members.
General Secretary: Macaefa Billy
Post : PO Box 2433, Maseru 102, Lesotho
Tel : none Fax : +266 22317635
Cell GS : +266 62771744
E-mail : [email protected]
Lesotho Clothing & Allied Workers’ Union (LECAWU)
21
The Lesotho Clothing & Allied Workers’ Union is the second most representative trade union active in Lesotho’s
textile and apparel industry. In an audit of trade union membership (mid-2005) LECAWU was said to have 5 332
members.
General Secretary: Daniel Maraisane
Post : PO Box 11767, Maseru 100, Lesotho
Tel : +266 22320958 Fax : +266 22310412
Cell GS : +266 58700696
E-mail : [email protected]
Lesotho Revenue Authority (LRA)
The Lesotho Revenue Authority is the organization that collects all taxes and is responsible for customs
administration. The LRA has a help desk at its head office which is able to assist taxpayers.
Post : PO Box 1085, Maseru 100, Lesotho
Tel : +266 22323796
Fax : +266 22312091
Toll Free : 8002 2006
E-mail : [email protected]
Web site:www.lra.org.ls
Lesotho Public Holidays 2010
Day Date
New Year’s Day Friday 01 January 2010
Moshoeshoe’s Day Thursday 11 March 2010
Good Friday Friday 2 April 2010
Easter Monday Monday 5 April 2010
Worker's Day Saturday 01 May 2010
Ascension Day Thursday 13 May 2010
Africa/Heroes Day Tuesday 25 May 2010
King’s Birthday Saturday 17 July 2010
Independence Day Monday 04 October 2010
Christmas Day Saturday 25 December 2010
Boxing Day Sunday 26 December 2010
22
Note: Public holidays falling on a Sunday do not become a public holiday on the following Monday
Lesotho Working Hours
Civil Service working Hours
Generally 08h00 to 16h30. Lunch break mainly between 12h45 and 14h00
Commercial and retail places open 08h00 to 17h00
Lesotho Revenue Authority
Generally 08h00 to 17h00.
Commercial Sector
Generally 08h00 to 17h00
Manufacturing
Generally 07h00 to 17h00. Lunch break in garment sector mainly between 12h00 and 13h00
Commercial Banks
Weekdays: generally between 08h30 and 15h30
Saturdays: generally between 08h30 and 11h00
23
LESOTHO’S: TELECOMMUNICATIONS & INTERNET SERVICES
Telecommunications
Teleconnect Lesotho (fixed line service provider/cellular service provider)
Physical Address : Kingsway (Opposite Main Post Office), Maseru, Lesotho
Postal Address : PO Box 1037, Maseru 100, Lesotho
Tel : +266 22211000 / 22211624
Fax : +266 22211170 / 22211705
Web site : www.telecom.co.ls
Postal Address : PO Box 15511, Maseru 100, Lesotho
Tel : +266 22214800
Fax : +266 22327858
E-mail : [email protected]
Web site : none
Lesotho Telecom
Also offers internet services (including broadband)
Vodacom Lesotho (cellular service provider)
Physical Address : Block B, 7th Floor, LNDC Development House, Kingsway, Maseru, Lesotho
Postal Address : PO Box 7387, Maseru 100, Lesotho
Tel : +266 22212000
Fax : +266 22311079 / 22311187
Web site : www.vcl.co.ls
Internet
LEO
Physical Address : Taoana Centre, Orpen Road, Maseru, Lesotho
Postal Address : PO Box 11072, Maseru 100, Lesotho
Tel : +266 22322772
Fax : +266 22317816
Web site : www.leo.co.ls
Note: Leo can also assist in registering an internet domain name.
iLesotho / Comnet
Physical Address : 4 Tulley Road, Maseru, Lesotho
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Postal Address : PO Box 1045, Maseru 100, Lesotho
Tel : +266 22317645
Fax : +266 22317920
E-mail :
Web site : www.ilesotho.com
NOTE : All of the above, while being headquartered in Maseru, most are able to offer services in other parts of
Lesotho.
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LESOTHO’S BANKING SECTOR
Central Bank of LesothoPhysical Address : Corner Airport & Moshoeshoe Roads, Maseru, Lesotho Postal Address : PO Box 1184, Maseru 100, LesothoTel : +266 22314281 / 22324281Fax : +266 22310051 / 22310679 E-mail : [email protected] site : www.centralbank.org.ls
Standard Lesotho Bank Physical Address HQ : Lesotho Bank Tower, Kingsway, Maseru, LesothoPostal Address : PO Box 1053, Maseru 100, LesothoTel : +266 22315737Fax : +266 22317321Swift code : SBICLSMXE-mail : [email protected] Branches : Maputsoe; Maseru; Mafeteng; Mohales Hoek and all other districts.
First National Bank (Lesotho) - FNBPhysical Address HQ : Corner Kingsway and Parliament Road, Maseru, LesothoPostal Address : PO Box 11902, Maseru 100, LesothoTel : +266 22222200Fax : +266 22222222Swift code : FIRNZAJJE-mail : [email protected] Branches : Maseru, Maputsoe
Nedbank (Lesotho)Physical Address HQ : Nedbank Building, Kingsway, Maseru, LesothoPostal Address : PO Box 1001, Maseru 100, LesothoTel : +266 22312696Fax : +266 22310025Swift code : NEDLLSMXE-mail : [email protected] Web site : www.netbank.co.ls Branches : Maputsoe; Maseru; Mafeteng; Mohales Hoek
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GETTING TO LESOTHO
AIR
Johannesburg International Airport to Moshoeshoe
International Airport
SA Airlink flies from Johannesburg to Moshoeshoe
airport daily (Moshoeshoe is approximately 30 km from
the Maseru CBD). The flight takes 70 minutes.
Bookings : www.flysaa.com
Bloemfontein Airport
A number of South African airlines (SAA, SA Airlink, Comair)
fly to Bloemfontein on a daily basis from Johannesburg, Cape
Town, Durban and Port Elizabeth. Once in Bloemfontein it is
a 155km road trip to Maseru.
ROAD
Road : Johannesburg to Maseru (430km)
Leave JHB on the N1 South towards Bloemfontein.
Pass Kroonstad and at Ventersburg turn left onto the
R70. Drive past Senekal and take the Marquard road
(R707). At Marquard turn left onto the R708.
Immediately after you pass the town of Clocolan, turn
right onto the R26. About 4km after Ladybrand turn left
onto the N8 and you will reach the Maseru Bridge
border post in about 14km.
Road : Durban to Maseru (550km)
Take the N3 until Harrismith (in the Free State) turn left onto
the N5. About 5km out of Harrismith turn left onto the R74;
after about 10km the R74 becomes the R712. Pass
Phuthaditjhaba and drive through the Golden Gate National
Park until you get to Clarens. At Clarens turn left onto the
R711. At the town of Fouriesburg turn left onto the R26. If
you are going to Maputsoe cross the RSA-Lesotho border at
Ficksburg; if you are going to Maseru carry on onto
Ladybrand. About 4km after Ladybrand turn left onto the N8
and you will reach the Maseru Bridge border post in about
14km.
Road : Bloemfontein to Maseru (155km)
If at the airport turn left onto the N8, pass the towns of
Botshabelo and Thaba Nchu. About 58km after Thaba
Nchu the N8 will veer to the right. After about 14km you
will reach the Maseru bridge border post.
Road : East London to Maseru (570 km)
Take the N6 to Aliwal North. About 31km outside of Aliwal
North (at the town of Rouxville) turn right onto the R26. Pass
the towns of Zastron, Wepener and Hobhouse until you reach
the N8. Turn right onto the N8, after 12km the N8 veers right.
You will reach the Maseru Bridge border post in about 14km.
Road : Cape Town to Maseru
Take the N1 to Bloemfontein. At Bloemfontein turn onto
the N8 (see Bloem to Maseru route above).
Car Hire :
The following car hire companies operate in Maseru:
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Avis : Tel : +266 22320087; fax : +266 22320087 web : www.avis.co.za
Budget : Tel : +266 22316432; fax : +266 web : www.budget.co.za
Imperial : Tel : +266 22350292; fax : +266 22250290 web : www.imperialcarrental.co.za
NOTE : Car hire companies sometimes charge excessive car rental fees if a vehicle is picked-up in Lesotho
and then dropped-off in South Africa (and vice versa).
Maseru Taxis :
- if you are staying at the Lesotho Sun they run a free shuttle service to and from Moshoeshoe International
airport.
- Mike-the-Taxi picks-up passengers on every flight coming into and leaving from Moshoeshoe International
Airport. Cost M50.00. Contact Mike on: +266 58855527.
- Moonlight Taxis run a door-to-door taxi service within Maseru. The standard fee is between M20.00 and
M25.00 per trip. Moonlight may be contacted on: +266 22312695.
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WHERE TO STAY IN LESOTHO
MASERU SUN HOTEL
12 Orpen Road
Old Europa
Maseru
Lesotho
Central Reservations : +27 11 7807860
Tel : +266 22312434
Fax : +266 22310158
E-mail : [email protected]
Web : www.suninternational.com
Post : Private Bag A84, Maseru 100, Lesotho
NOTE: The Maseru Sun offers LNDC guests
preferential tariffs, and runs a shuttle
service to and from Maseru’s airport.
LESOTHO SUN HOTEL
Hilton Road
Maseru
Lesotho
Central Reservations : +27 11 7807800
Tel : +266 22313111/22243000
Fax : +266 22310104
E-mail : [email protected]
Web : www.suninternational.com
Post : Private Bag A68, Maseru 100, Lesotho
NOTE: The Lesotho Sun runs a shuttle service to
and from Maseru’s airport.
VICTORIA HOTEL
Kingsway Road (opposite Basotho Hat)
Maseru
Lesotho
Reservations : +266 22313687
Fax : +266 22313687
E-mail : [email protected]
Web : none
Post : PO Box 9740, Maseru 100, Lesotho
LANCERS INN HOTEL
Cnr, Kingsway & Pioneer Roads
Maseru
Lesotho
Reservations : +266 22312114
Fax : +266 22310223
E-mail : [email protected]
Web : none
Post : Private Bag A216, Maseru 100,Lesotho
LADYBRAND: Places to Stay
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20km from Maseru – border post open 24 hours
Web site : Free State Provincial Government – Tourism (see : www.dteea.fs.gov.za)
- click tab “accommodation” (top of screen)
- keep view “all types of accommodation”
- under “area / location” select Ladybrand, click “GO”
FICKSBURG : Places to Stay
3km from Maputsoe / 10km from Ha NyeNye – border post open 24 hours
Web site : Free State Provincial Government – Tourism (see : www.dteea.fs.gov.za)
- click tab “accommodation” (top of screen)
- keep view “all types of accommodation”
- under “area / location” select Ficksburg, click “GO”
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