Smart Consult - Limited

Lekhetho is here to assist you and make your filing journey smooth and hassle-free. Kindly send WhatsApp to 6221 0090.

Let us help you with your numbers this filing season, We have also introduced sesotho version for all of our services just to make sure that you understand business like never before

Are you a withholding agent?

Do you make payments to non-residents of Lesotho who provide services to a Lesotho resident?

If your answer is yes, be sure to check these steps before granting treaty benefits

All businesses purchasing goods outside Lesotho for Resale are hereby reminded to strictly adhere to the South African Revenue Services (SARS) border entry Regulations.
As per the regulations all goods must be imported through the designated commercial border posts as listed below.

For more information on this visit https://www.rsl.org.ls/guidelines/56 and click on download to read "Customs and border Management external policy-use of Non-designated ports"