The Revenue Services Lesotho (RSL) has been rocked by explosive allegations of gross political interference, with Commissioner General (CG) ‘Mathabo Mokoko accusing Finance Minister Dr Retšelisitsoe Matlanyane of persistently issuing unlawful instructions that undermine the integrity of the tax authority.
In a hard-hitting letter of demand dated September 8, 2025, from her lawyers Mei & Mei Attorneys Inc, Mokoko, supported by the RSL, accuses the Minister of attempting to coerce her into breaching multiple tax laws.
The grievances, also copied to RSL’s board chairperson Advocate Lindiwe Sephomolo on September 9, detail what the CG describes as “intolerable” working conditions created by the Minister’s conduct.
Matlanyane was, however, unreachable at the time of going to press, and this publication remains ready to publish her response once available.
According to the correspondence, Matlanyane allegedly directed the Mokoko to disclose confidential taxpayer information, manipulate tax clearance systems, and apply unlawful tax ratios, orders that directly contravene Lesotho’s tax laws.
Mokoko insists that compliance with such directives would not only erode the RSL’s credibility but also expose her and her staff to potential criminal liability. Among the demands the Minister is accused of making are:
- Revealing the names of taxpayers who applied for refunds;
- Issuing tax clearance certificates to delinquent taxpayers;
- Providing details of refund amounts and payment timelines for individual taxpayers;
- Forcing the adoption of an 8:1 debt-to-equity ratio for mining firms, despite the law mandating a 3:1 limit.
- Producing proofs of payment for taxpayers seeking refunds.
“The Commissioner General as duty bound explained to the Minister that to disclose such information would violate the provisions of the governing legislation particularly the VAT Act in this context,” reads part of the lawyers’ letter.
Mokoko further asserts that she repeatedly warned the Minister that these actions would contravene the Value Added Tax Act, the Income Tax Act, and the Lesotho Revenue Authority Act, which all carry strict secrecy clauses. Section 76 of the VAT Act, for instance, compels all RSL employees to preserve secrecy concerning taxpayer information, with breaches punishable under section 68.
Despite these warnings, the Minister allegedly continued her pressure, sometimes using informal channels such as WhatsApp messages to demand details on specific taxpayers.
This, Mokoko argues, not only violates legal protocols but also undermines the integrity of RSL’s automated tax clearance system, which was specifically designed to prevent favoritism or manipulation.
“The instructions of the Minister are therefore unlawful in so far as she has sought to be provided with a report naming individual taxpayers whose refunds are still being processed and that the Commissioner General should issue tax clearances to delinquent taxpayers,” the lawyers argue in the letter.
The lawyers’ letter makes clear that the CG and RSL believe the Minister’s conduct has far-reaching implications.
“In the circumstances, we have been instructed to lodge a grievance with you concerning what the Commissioner General perceives to be undue interference in the operational activities of RSL by the Minister.
“The commissioner General and the RSL have taken the position that if they disclose the required information to the Minister whose net effect would be to disclose information and documents of individual tax payers, this would violate the secrecy provisions of the VAT Act;
“The Commissioner General and the RSL reasonably fear that the unlawful instructions of the Minister will expose them to criminal liability as contemplated in section 68 of the VAT Act;
“The RSL as an institution fears that it will credibility and the trust of the Basotho with serious repercussions for the economy and the financial functioning of the State;
“The RSL as an institution reasonably fears that granting tax clearance certificates to delinquent tax payers would encourage tax delinquency and in the process compromise the general efficiency and effectiveness of RSL in discharging its statutory mandate;
…“We therefore urge the Minister to cease interfering in the operations of the RSL by issuing out unlawful instructions thus rendering the workplace intolerable. In any event things being normal the Minister should be communicating with the board of Director of RSL, which in turn would communicate with the Commissioner General.”
Mokoko’s lawyers have demanded that the Minister immediately cease issuing such directives and restrict her communication to formal, written instructions via the RSL board of directors, in line with governance protocols.
It further cautions that should the unlawful interference persist, the RSL and its leadership reserve the right to pursue legal action, including seeking court interdicts against the Minister.
“In the premises, we have been instructed to demand, as we hereby do, that you withdraw the unlawful instructions and that in accordance with the applicable protocols you issue written instructions.
“We wish to record that the issuing of informal and casual instruction through platforms such as WhatsApp runs contrary to established State protocols and procedures in dealing with confidential and sensitive correspondence particularly at such high-powered level. Kindly note that this is a formal grievance by our Clients and they reserve their rights including the right to take legal action seeking interdicts in respect of the conduct complaint of.
“However, we believe that the parties have an obligation in the national interest to resolve their differences’ and act in the best interests of the country particularly in these trying economic climate posed by the factors beyond the Kingdom of Lesotho.”
Summary
- “The Commissioner General as duty bound explained to the Minister that to disclose such information would violate the provisions of the governing legislation particularly the VAT Act in this context,” reads part of the lawyers’ letter.
- “The instructions of the Minister are therefore unlawful in so far as she has sought to be provided with a report naming individual taxpayers whose refunds are still being processed and that the Commissioner General should issue tax clearances to delinquent taxpayers,” the lawyers argue in the letter.
- “The RSL as an institution reasonably fears that granting tax clearance certificates to delinquent tax payers would encourage tax delinquency and in the process compromise the general efficiency and effectiveness of RSL in discharging its statutory mandate;.
Thoboloko Ntšonyane is a dedicated journalist who has contributed to various publications. He focuses on parliament, climate change, human rights, sexual and reproductive health rights (SRHR), health, business and court reports. His work inspires change, triggers dialogue and also promote transparency in a society.
