eForms

BUSINESS TAXPAYER REGISTRATION FORM

(To be used by all entities and sole traders. This form must be filed by the nominated officer or the owner of the business. Individuals who are not sole traders must use Individual Taxpayer Registration Form.)

Your Details

Application type

New

Amendment

TIN (Old)

TIN(New)

PART A - BUSINESS DETAILS (All taxpayers must complete Part A)

Legally registered name (if you are a sole trader, enter surname, forenames, and maiden name )

Type of business (tick box)

Sole trader

Partnership (including Joint Ventures)

Limited company

Lesotho branch of a non-resident company Government body a NGO/Charity

Trust a Deceased estate

Other (Specify)

Title (tick box if a sole trader)

Mrs

Miss

Registration or identification number assigned on registration as a legal entity (skip if you are a sole trader)

Trade name details including rental flats, commercial farming, products sales agents e.g. Avon, Tupperware etc. Investment Trading

Trade Details 1

Trade name 1

Nature of business for trade name 1

Commencement date for trade name 1

Traders license number for trade name 1

Attach Proof of Trading

Business contact details

Postal address (including postal code)

Physical Address

Chief/Street Name

Village

Town

District

Office phone number

Cell phone number

Fax number 1

Fax number 2

Email address

Tax accountant or tax advisor contact details

Name of accountant or advisor

TIN

Postal address (including postal code)

Physical Address

Chief/Street Name

Village

Town

District

Office phone number

Cell phone number

Fax number 1

Fax number 2

Email address

Nominated officer details (skip if you are a sole trader)

Name of nominated officer

TIN

Postal address (including postal code)

Physical Address

Chief/Street Name

Village

Town

District

Office phone number

Cell phone number

Fax number 1

Fax number 2

Email address

Details of directors or partners (skip if you are a sole trader)

Director 1

Director Name

Director TIN

Bank Details

Bank Account Details 1

Name of account holder

Country where bank is located

Name of Bank

Branch

Account Number

Account Type

Swift Code

Attach copy of Bank confirmation

Mobile Money Details

Mobile Money (MPESA/ECOCASH)

MPESA

ECOCASH

Attach copy of Mobile Money confirmation (Skip if Sole Trader)

PART B - SOLE TRADER DETAILS

Complete this part only if you are registering as a sole trader.

Date of birth

Are you Lesotho citizen?

YES

Lesotho Identification Number

(For Lesotho ID holders only)

Expiry Date of Lesotho Identification

Attach copy of Lesotho Identification

Foreign identity number (if any)

Attach copy of Other Foreign Identity

Country of issuance

Other form of identification (if no passport or foreign identity number given). Specify

Other identification number

Other identification document expiry date

Attach copy of Other identification document

Country of birth

Country of residence

Country of citizenship

Postal address (including postal code)

Home phone number

Office phone number

Cell phone number

Fax number

Email address

Names of employers or nature of other income-generating activities subject to tax in Lesotho during the past 12 months

Employer/Activity 1
Attach Proof of Employment

Marital Status

Single

Married

Divorced

Separated

Widowed

PART C - REGISTRATION FOR VALUE ADDED TAX (VAT)

Complete this part if ANY of the following apply:

► Your business had or is expected to have taxable sales or turnover of M 850,000 or more per year. You are an auctioneer.
► The business is being carried on by a national, regional, or local public authority or body.
► Your business voluntarily wishes to register for VAT.

Effective date for registration

Reason for VAT registration (tick box)

At or above M 850,000 threshold

Auctioneer

Business carried on by a national, regional

Local public authority or body

Is the business new, existing, or was it acquired from someone else (tick box)?

Voluntary

New

Existing

Acquired

If acquired, state the name and address of previous owner

Previous owner name

Previous owner address

Previous owner TIN

PART D - REGISTRATION FOR PAY AS YOU EARN (PAYE)

Any business that employs another person must register for PAYE.

Date on which your business became an employer

Current number of employees

Employee salary range:

Minimum annual salary or wages

Maximum annual salary or wages

PART E - REGISTRATION FOR FRINGE BENEFIT TAX (FBT)

If your business is offering benefits to your employees and these are not taxed in the hands of the employees, your business must register for FBT

What types of fringe benefits does your business provide to employees? (tick the box or boxes that describe the benefits offered to employees)

Car and Housing

Utilities

Domestic assistance

Meals and refreshments

Medical assistance a Loan

Debt waiver

Excessive superannuation

Contributions (tax-exempt employers only)

PART F - REGISTRATION FOR WITHHOLDING TAX (WHT)

If your business receives and pays for services from resident contractors or non-resident service providers, your business must register as a withholding agent.

From whom does your business receive services? (tick the box or boxes that apply)

Resident contractors

Non-resident service providers

Provide a brief description of the services received

If your business makes payments to non-residents for any items listed to the right, your business must withhold tax (tick the box or boxes that apply)

Interest a Dividends

Natural resource payments

Management or technical fees

Royalties

Other (specify)

Declaration

I declare that the information given on this form is correct and complete to the best of my knowledge and belief. I understand that false or misleading information may result in prosecution.

Name

Capacity

Signature

Date