Regulatory resource centre

The authorities that actually decide your project

Every regulator below was checked against its own site. Where a site is HTTP only, or a name has changed, we say so, because those details cost people time.

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Business, tax and trade

One Stop Business Facilitation Centre (OBFC)

Registrar of Companies and the licensing offices, under the Ministry of Trade, Industry and Business Development. Companies Act 2011; Business Licensing and Registration Act 2019. Note: the OBFC site is HTTP only.

Lesotho Companies Register

The public companies register.

Revenue Services Lesotho (RSL)

Tax and customs. One taxpayer identification number covers income tax, VAT and customs together.

Lesotho National Development Corporation (LNDC)

Investment promotion and development finance, including the Partial Credit Guarantee scheme.

Sector regulators

Department of Mines, Ministry of Mining

Commissioner of Mines and Geology, and the Mining Board. Mines and Minerals Act 2005. Note: the site is HTTP only and its TLS certificate does not match the hostname.

Department of Energy, Ministry of Energy and Meteorology

Petroleum licensing, alongside the Ministry of Trade. This is the petroleum regulator, not LEWA.

Petroleum Fund

Regulates fuel pricing and monitors the supply chain. Publishes the governing legislation. It is not an importer or distributor.

Lesotho Electricity and Water Authority (LEWA)

Electricity supply industry and, since 2011, urban water and sewerage. It does NOT regulate petroleum.

Department of Environment, Ministry of Environment and Forestry

Environmental impact assessment licensing under the Environment Act 2008. Formerly the National Environment Secretariat.

Procurement Policy and Advisory Division, Ministry of Finance and Development Planning

Procurement policy. The Public Procurement Act 2023 established the Lesotho Public Procurement Authority, a Tribunal and a Central Tender Board.

Legislation worth reading

Companies Act No. 18 of 2011 and the Companies Regulations 2012, for incorporation.
Business Licensing and Registration Act 2019 and Regulations 2020, for trading licences. The Trading Enterprises Order 1993 and the Industrial Licensing Act 1969 remain relevant to parts of the licensing framework.
Mines and Minerals Act 2005, for prospecting licences, mining leases, mineral permits and royalties.
Environment Act No. 10 of 2008, for environmental impact assessment licensing. Section 25(4) is the provision that sequences most projects.
Lesotho Electricity Authority Act No. 12 of 2002, as amended, for electricity licensing.
Public Procurement Act 2023, for public procurement.
The Fuel and Services Control Acts 1983 and 1999 and the Importation of Petroleum Products Regulations 1999, for petroleum.

Disclaimer. Government legislation, regulations, fees, forms, eligibility requirements and application procedures may change, and Ministers may amend the schedules that determine what applies to a project. Clients should verify current requirements with the relevant competent authority. Insika provides professional advisory and coordination services and does not guarantee the outcome of any government application.

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