The Lesotho Revenue Authority published a notice on tax relief measures for the COVID-19 pandemic. With respect to corporate income tax, this includes that the income tax filing season is extended to the end of September 2020. Returns are normally due at the end of June for the standard year ending 31 March. In addition, installment payment relief is provided with certain amounts deferred depending on the size of the taxpayer:
- Large taxpayers:
- For the first quarter installment, 40% will be …