Tuesday, April 22, 2025
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Lesotho

What are the consequences for not filing tax returns?

By TKay Nthebe

A lesson I learnt very quickly growing up is that “ignorance of the law is no excuse”. It is for this very reason that I strongly advocate for professionals and entrepreneurs to take care of their tax obligations and ensure compliance. In my previous article titled “Being tax compliant is your responsibility” I highlighted the process to follow when registering and submitting annual tax returns. The focus of this article is to discuss the consequences of non-compliance as a taxpayer.

The question most of us never dare to ask is what could go wrong if we actually do not file our tax returns and comply? What is the worst that could happen?

  1. Well, the Lesotho Revenue Authority (LRA) can penalise you.

The LRA may impose penalties if you do not file your tax returns. Should you be penalised, do you have enough funds to cover the tax liability, and can you readily afford to pay the LRA?

  • Missing out on benefits

Did you know that certain expenses are allowed as deductions from employment income? Not filing tax returns might result in you missing out on benefits such as getting a tax reduction if you are contributing to approved retirement annuities, pension and provident funds for example. Should you not file, assuming that your employer is doing it on your behalf; you are likely to miss out on the benefits that may reduce the amount of tax you’d need to pay.

  • Missing out on tax refunds

In 2020, I received a tax refund from the LRA, which was very exciting! This happens in cases where the employer overpays your taxes to the LRA. Through filing, you’d be able to identify cases where the employer overpaid taxes, resulting in you being refunded by the LRA.. Do not miss out on this refund if you qualify.

  • Not knowing you owe taxes

Knowing our financial position is extremely important if we wish to build Leruo. Should the LRA claim that you owe LSL70,000.00 in taxes, will you be able to afford it or will it leave you in financial ruin? It is therefore important to always know where you stand with the LRA to reduce the financial burden.

  • Compromise future work opportunities due to non-compliance

Lastly, not being tax-compliant can negatively impact new opportunities such as a new job for example. The last thing you want to deal with when a new opportunity arises is to miss it due to non-compliance.

Being tax compliant is the law, let us therefore not be ignorant. It also doesn’t have to be boring, tedious or overwhelming. I can assure you that it gets easier with each submission. Let’s educate ourselves about tax laws, how they affect us, understand the benefits and how we can leverage them. We can all be tax savvy! My challenge to you this month of June, is to take the first step towards complying. Likhomo!

 Disclaimer: The views and opinions expressed in the article are of the author.

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