Lesotho Launches Tax Inspectors Without Borders – Criminal Investigation Programme

Yesterday, Revenue Services Lesotho (RSL), in collaboration with the Organisation for Economic Co-operation and Development (OECD) and the United Nations Development Programme (UNDP), officially launched the Tax Inspectors Without Borders – Criminal Investigation (TIWB-CI) programme in Maseru. The initiative is designed to strengthen Lesotho’s capacity to combat tax crime through practical assistance and targeted capacity building.

The TIWB-CI programme provides real-time support for tax crime investigations while delivering training to enhance the effectiveness of enforcement agencies in resolving complex cases. This approach aims to equip developing countries with the skills and expertise necessary to tackle sophisticated tax-related offences.

The launch included a four-day workshop marking the first phase of the programme. During the workshop, a cross section of financial crime agencies conducted a self-assessment of enforcement frameworks using the OECD’s Tax Crime Investigation Maturity Model. This exercise allowed participants to identify gaps, benchmark practices, and develop strategies to improve tax crime investigation capabilities.

The workshop brought together a wide range of stakeholders, including investigators, analysts, specialists, and prosecutors from RSL, the Lesotho Mounted Police Service (LMPS), the Financial Intelligence Unit, the Office of the Director of Public Prosecutions, the Directorate on Corruption and Economic Offences, the One-Stop Business Facilitation Centre (Ministry of Trade, Industry and Business Development), and the Central Bank of Lesotho.

The second phase of the TIWB-CI programme will provide real-time support on anonymised criminal tax cases. This phase will run alongside targeted capacity-building sessions led by international experts, allowing Lesotho’s agencies to apply best practices while resolving live cases.

In Africa, all TIWB programmes are conducted in partnership with the African Tax Administration Forum (ATAF), which serves as a strategic partner to support countries in strengthening their tax enforcement frameworks.

The launch of the TIWB-CI programme in Lesotho marks a significant step in enhancing transparency, improving investigative capacity, and promoting accountability in the country’s tax and financial crime systems.