Revenue Services Lesotho Hosts ATAF Mission to Strengthen Tax Compliance for High Net Worth Individuals

Revenue Services Lesotho Revenue Services Lesotho hosted a high level technical mission from the African Tax Administration Forum African Tax Administration Forum from 11 to 15 May 2026. The mission focused on developing a practical framework to improve tax compliance among High Net Worth Individuals in Lesotho. This engagement reflects growing attention across African tax authorities on improving fairness and efficiency in tax systems. It also highlights the need to address complex income structures often used by wealthy individuals. The collaboration brought technical expertise and regional experience into the local tax environment. The discussions aimed to support stronger compliance systems and reduce revenue leakage in key tax segments.

The ATAF mission team included Mr Paul Khanare, Income Tax Specialist at ATAF, Mr Ronald Waiswa, Research Specialist at ATAF, and Mr Michael Mwaura, Chief Manager Audit and Risk. Each expert contributed targeted knowledge to the framework development process. The team worked closely with officials from Revenue Services Lesotho to assess current compliance gaps and enforcement challenges. Attention was given to how High Net Worth Individuals structure income, manage assets and interact with existing tax regulations. The mission also reviewed international best practices used to improve transparency and reporting in this taxpayer segment. Technical sessions focused on audit risk tools, data driven compliance approaches and policy design improvements. The engagement created a structured foundation for future reforms aimed at strengthening voluntary compliance and improving audit effectiveness.

The outcomes of the mission are expected to guide the development of a tailored compliance framework that aligns with Lesotho’s revenue goals. A key priority is improving detection of undeclared income and ensuring accurate reporting by High Net Worth Individuals. The collaboration also supports capacity building within Revenue Services Lesotho through knowledge transfer and practical training. Stronger compliance in this area is expected to enhance domestic revenue collection and reduce dependency on external funding. The initiative aligns with broader continental efforts to modernise tax systems and close loopholes used for tax avoidance. Continued cooperation between ATAF and Revenue Services Lesotho will be important for implementing the recommendations effectively. This mission marks a significant step toward a more robust and equitable tax administration system in Lesotho.