Details of public revenues - Lesotho
< < >-< OECD.Stat
Source
Source Contact person/organisation Contact person/organisationAfrica Desk: dev.africa@oecd.org
Direct source Direct sourceLesotho Revenue Authority for all revenues except for transfers from the SACU Common Revenue Pool. Lesotho Ministry of Finance budget reports for SACU revenues.
Data Characteristics Data Characteristics Unit of measure used Unit of measure used
Loti
Power code Power code
Millions
Date last updated Date last updated14-11-2022
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptData are on a fiscal year basis beginning 1st April. For example, the data for 2020 represent April 2020 to March 2021. Data are reported on a cash basis.
Heading 2000: Social security contributions for Lesotho are deemed to be null as they do not meet the criteria to be classified as social security contributions set out in the OECD classification of taxes in the OECD Interpretative Guide.
Heading 5121: this heading includes for the first time extra-budgetary revenues. The oil levy, road maintenance levy, motor vehicle assurance and petroleum levy do not form part of the SACU Common Revenue Pool. Revenue from the road maintenance levy, motor vehicle assurance and petroleum levy are transferred to the Road fund and Petroleum Fund.
Heading 2000: Social security contributions for Lesotho are deemed to be null as they do not meet the criteria to be classified as social security contributions set out in the OECD classification of taxes in the OECD Interpretative Guide.
Heading 5121: this heading includes for the first time extra-budgetary revenues. The oil levy, road maintenance levy, motor vehicle assurance and petroleum levy do not form part of the SACU Common Revenue Pool. Revenue from the road maintenance levy, motor vehicle assurance and petroleum levy are transferred to the Road fund and Petroleum Fund.
Africa Desk: dev.africa@oecd.org
Lesotho Revenue Authority for all revenues except for transfers from the SACU Common Revenue Pool. Lesotho Ministry of Finance budget reports for SACU revenues.
14-11-2022
Data are on a fiscal year basis beginning 1st April. For example, the data for 2020 represent April 2020 to March 2021. Data are reported on a cash basis.
Heading 2000: Social security contributions for Lesotho are deemed to be null as they do not meet the criteria to be classified as social security contributions set out in the OECD classification of taxes in the OECD Interpretative Guide.
Heading 5121: this heading includes for the first time extra-budgetary revenues. The oil levy, road maintenance levy, motor vehicle assurance and petroleum levy do not form part of the SACU Common Revenue Pool. Revenue from the road maintenance levy, motor vehicle assurance and petroleum levy are transferred to the Road fund and Petroleum Fund.
Heading 2000: Social security contributions for Lesotho are deemed to be null as they do not meet the criteria to be classified as social security contributions set out in the OECD classification of taxes in the OECD Interpretative Guide.
Heading 5121: this heading includes for the first time extra-budgetary revenues. The oil levy, road maintenance levy, motor vehicle assurance and petroleum levy do not form part of the SACU Common Revenue Pool. Revenue from the road maintenance levy, motor vehicle assurance and petroleum levy are transferred to the Road fund and Petroleum Fund.