1. DEFINITIONS AND INTERPRETATION

1.1. In these Terms and Conditions, there are terms that have been assigned with meanings unless the content indicates otherwise. The documented terms below have the following meaning –

1. “e-Tax service” means the LRA’s electronic tax service available through the LRA e-Tax web site;
2. e-Client” means a registered user of the e-Tax service;
3. “electronic tax page” means a secure data message which;

5. “Information System” means a system for generating, sending, receiving, storing, displaying, or otherwise processing a data message;
6. “Registered User” means a person, including a registered Tax practitioner 
7. “LRA” means the Lesotho Revenue Authority;
8. “LRA” e-Tax web site” means the LRA e-Tax web site located at http://www.lraeTax.org.ls/;
9. “LRA” electronic tax service” means a software application, available on the LRA e-Tax web site, which enables LRA and registered users to generate and deliver electronic Tax transactions;
10. “LRA e-Tax web site” means a secure location in the information system of LRA which contains and from which LRA electronic tax service is accessible.
11. “Terms and Conditions” means these terms and conditions;
12. “User” means any person who enters or uses the LRA’s e-Tax web site, including an e-Client, notwithstanding the fact that such a person only visited the home page of the LRA e-Tax web site; and
13. “User ID” means the unique identification used by a registered user in order to access the user’s electronic e-Tax page.

2. GENERAL

1. The LRA e-Tax web site provides Users with access to and use of information about the e-Tax service and e-Client with access to the e-Tax service.
2. The e-Tax service provides the e-Client with the ability to access, conclude, deliver, receive and read electronic Tax transactions.
3. When the e-Client submits a return, as defined in the Act, in the form of an electronic tax transaction to the e-Tax service, the e-Tax service forwards the return to the relevant tax system and, within a reasonable time, by return the electronic filing transaction confirms to the e-Client, on their electronic tax page, whether such return has been accepted and processed by LRA.

3. INTELLECTUAL PROPERTY RIGHTS

All intellectual property rights of the LRA e-Tax web site and all technology, material and content made available on and through the LRA e-Tax web site (including that of the e-Tax service) is owned by LRA or a third party, and is therefore protected by the Lesotho intellectual property right laws. In this regard, the User undertakes –

3.1. not to do anything that may infringe any person's intellectual property rights, including but not limited to –

1. reverse engineering, decompiling, dissembling or otherwise attempting to discover the source codes of any technology (including the e-Tax service); and
2. unauthorized copying, reproduction, retransmission, distribution, dissemination, sale, publication, or other circulation or exploitation of such technology, material and content; and

3.2. to comply with all laws applicable to any intellectual property rights (including without limitation trade secrets, copyright, trademarks, registered designs, patents and domain name usage).

4. ALLOWED USE AND LICENSE

1. LRA hereby grants the User the right to view, download and print the material and content made available on and through the LRA e-Tax web site for the purposes of accessing and, upon registration, using the e-Tax service, provided that such material and content is only used for personal, educational or non-commercial purposes. No further reproduction or any form of distribution of the material and content is allowed.
2. LRA hereby grants the e-Client the right to use the e-Tax service to generate, deliver and store electronic filing transactions in accordance with the Rules and these Terms and Conditions. No further use is allowed.
3. The LRA e-Tax web site and the technology, material and content made available on and through it (including that of the e-Tax service) shall not be used or exploited by Users for any commercial and non-private purposes without the prior written consent of LRA.
4. Users may only access the LRA e-Tax web site and use the material and content available on and through the LRA e-Tax web site, and e-Clients may access and use the e-Tax service for legal purposes.
5. The caching of the material and content on the LRA e-Tax web site shall only be allowed if –
   1. the purpose of the caching is to make the onward transmission of the material and content from the LRA e-Tax web site more efficient;
   2. the cached material and content are not modified in any manner whatsoever;
   3. the cached material and content are updated at least every 12 (twelve) hours; and
   4. the cached material and content are removed or updated when so required by LRA.
6. If any User uses the LRA e-Tax web site or the technology, material or content made available on and through it (including that of the e-Tax service), in breach of the provisions detailed herein, the LRA reserves the right to take whatever action it deems necessary to protect the proprietary and other interests in and to such web site, technology, material and content.
7. Hyperlinks to –
   1. the LRA e-Tax web site from any other source shall be directed only at the home page of the LRA e-Tax web site.
   2. third party sites, contained on the LRA e-Tax web site or within some of the material or content made available by and through the LRA e-Tax web site, with information or material produced by other parties, are not controlled by LRA.
8. LRA shall not be liable, in any manner whatsoever, for any damage, loss or liability that results from the use of a hyperlink –
   1. not directed at the home page of the LRA e-Tax web site; or
   2. to a third-party web sites contained on the LRA e-Tax web site.
9. Users may quote from small and reasonable amounts of the material and content made available on and through the LRA e-Tax web site only if such material and content is correctly quoted, is placed in inverted commas and is attributed to LRA.
10. Without the prior written consent of LRA, no person may –
    1. frame the LRA e-Tax web site or the material and content made available on and through it.
    2. apart from the use of bona fide search engine operators and the use of the search facility provided on the LRA e-Tax web site, use or attempt to use any technology or applications (including web crawlers or web spiders) to search or copy the LRA e-Tax web site or material or content made available on or through it.

5. ADDITIONAL CONDITIONS OF USE FOR THE LRA E-FILING SERVICE

1. On acceptance of an e-Client's application to register for the e-Tax service, LRA will supply the e-Client with a link and temporary password. Unless otherwise specified by LRA, when the e-Tax service is accessed for the first time, the e-Client must create new user ID and change the provided temporary password to a unique password of choice.
2. The e-Client undertakes to –
   1. ensure that the user ID and Password are always kept secure and confidential;
   2. without delay, report any compromise of security of login credentials (user ID or password) to LRA's call centre within 24 (twenty-four) hours; and
   3. as soon as practicable when required by LRA, change their password.
3. The e-Client assumes sole responsibility for the accuracy and correctness of all electronic filing transactions submitted to the e-Tax service using the e-Clients user ID and Password.
4. If the e-Client is a registered tax practitioner, the e-Client must obtain a written mandate from the Client, which mandate must be provided to the LRA and at a minimum –
   1. detail the authority granted to the e-Client by the Client; and
   2. contain an acknowledgement by the Client that all liabilities under a tax Act remains with the Client.
5. The e-Client referred to in clause 5.4 above, undertakes to –
   1. submit information to LRA that is a true and correct reflection of the information provided by the Client to the e-Client; and
   2. should the mandate referred to in clause 5.4 change, provide the new mandate to LRA within 3 (three) months of such new mandate taking effect.

6. SERVICES, SOFTWARE AND EQUIPMENT

1. In consideration of rule 4, LRA may upon reasonable notice –
   1. discontinue a feature or change the technology, material or content available on and through the LRA e-Tax web site (including those of the e-Filing service); or
   2. change the software and hardware required to access and use the LRA e-Tax web site or e-Tax service.
2. Notwithstanding the foregoing, it is the responsibility of the User to acquire and maintain, at their own expense, the computer hardware, system and information security, software, telecommunications lines and accounts to, as applicable, –
   1. access the LRA e-Tax web site;
   2. download material and content from the LRA e-Tax web site;
   3. download technology, material or content from the e-Tax service; or
   4. upload electronic filing transactions to the e-Tax service.

7. RETENTION OF TRANSACTION INFORMATION

LRA will retain electronic filing transactions for on-line inquiries for a period of 12 (twelve) months after termination of this agreement and for an additional 4 (four) years from the date on which a transaction was performed in an off-line environment.

8. UNAVAILABILITY OF LRA EFILING WEB SITE OR SERVICES

Notwithstanding the undertaking of LRA to provide an effective, secure and reliable e-Tax service, such service or the LRA e-Tax web site may become unavailable from time-to-time. The unavailability of the e-Tax service or the LRA e-Tax web site does not exempt an e-Client from their liability under a tax Act and such e-Client must, during the period of unavailability limit their potential risk (including the risk of incurring penalties and interest) by making use of alternative methods to meet their tax commitments.

9. SECURITY

1. In accordance with rule 8(1), LRA reserves the right to take whatever action it deems necessary, including without limitation, criminal prosecution and the right to claim damages, to preserve the security of its data and the security and reliable operation of its information systems (which includes the LRA e-Tax web site, the e-Tax service and, the server and computer network that support the LRA e-Tax web site and e-Tax service). Full details of the LRA e-Tax web site's security features are available from http://www.lraeTax.org.ls/ 
2. In addition to criminal prosecution any person who is responsible for a security failure shall be liable for all resulting liability, loss or damages suffered or incurred by LRA or any third party. The User hereby indemnifies and holds LRA harmless against all claims, losses and damages arising from a failure or breach caused, whether intentionally or negligently, by the User.

11. DISCLAIMER AND LIMITATION OF LIABILITY

1. To the extent permitted by law, LRA (including its employees, suppliers, service providers, partners, affiliates and agents) shall not be liable for any damages, loss or liability of any nature incurred by a person resulting from the use of or inability to use the LRA e-Tax web site or the technology, material and content made available on and through it (including that of the e-Tax service).
2. The LRA e-Tax web site and the technology, material and content available on and through it (including the e-Tax service) is supplied without any warranty or guarantee and has not been compiled to meet the User or the e-Client’s individual requirements. It is the responsibility of the User, prior to entering into this agreement with the LRA, to satisfy themselves that such technology, material and content meets their individual requirements and is compatible with their computer hardware and software.
3. Information, ideas and opinions expressed on the LRA e-Tax web site do not constitute the professional advice or the official opinion of the LRA. Users are encouraged to obtain their own professional advice before taking any course of action related to such information, ideas or opinions.
4. The LRA does not make any warranties or representations that the technology, material and content available on and through the LRA e-Tax web site (including that of the e-Tax service) will in all cases be true, correct or free from any errors. The LRA shall take all reasonable steps to ensure the quality and accuracy of such material and content and that the e-Tax service continues to remain error free.

12. REMOVAL AND CORRECTION OF CONTENT

Users are encouraged to report untrue, inaccurate, defamatory, illegal, infringing and harmful content available from the LRA e-Tax web site to LRA and LRA undertakes to correct or remove such content or any part thereof where LRA determines that such content is untrue, inaccurate, defamatory, illegal, infringing or harmful.

13. INTERCEPTION OF COMMUNICATIONS

The User acknowledges that the LRA or a third-party network operator may, under the circumstances prescribed in the Regulation of Interception of Communications Act, be required to intercept communications or to provide archived or real-time communication-related information about such communications.

14. ENTIRE AGREEMENT AND SEVERABILITY

1. If required, the LRA may upon reasonable notice, change these Terms and Conditions and therefore such Terms and Conditions are displayed on the LRA e-Tax web site together with their effective date. The User will be bound by the Terms and Conditions in effect at the time that such User last accessed the LRA e-Tax web site.
2. Where a written mandate as described in clauses 5.4 and 5.5.2 is issued on or before the date of any changes to clauses 5.4 and 5.5, such changes shall only take effect in respect of that mandate 3 (three) months after the date on which such mandate is issued.
3. The Rules, these Terms and Conditions and hyperlinks to copyright notices and legislation contained therein, constitute the entire agreement between the LRA and the User and supersedes all prior or implied agreements, whether oral or in writing relating to the subject matter hereof. The fact that some or all of the hyperlinks may be non-operational shall not play a role in determining the validity of or affect the interpretation of the agreement.
4. The agreement as described above is concluded in The Kingdom of Lesotho and, in any judicial proceedings, the User consents to the jurisdiction of a competent Court in this area.
5. No representation, warranty, change, waiver, discharge, promise or the like that is not recorded herein shall be valid unless reduced to writing and signed by an authorized representative of the person against which such representation, warranty, change, waiver, discharge or promise is sought to be enforced.
6. Any indulgence that the LRA may grant, shall not constitute a waiver of any of the LRA rights, and the LRA shall not thereby be precluded from exercising any rights which may have arisen in the past or which might arise in the future.
7. Any provision or clause of these Terms and Conditions which is or becomes invalid, illegal or unenforceable for any reason whatsoever shall, to the extent that such provision or clause is invalid, unlawful or unenforceable, be treated as non-existent, and the remaining provisions and clauses shall remain of full force and effect.

15. APPLICABLE LAW

These Terms and Conditions, including all transactions concluded on the LRA e-Tax web site, and all matters arising therefrom or in connection therewith are governed by and interpreted in accordance with the laws of the kingdom of Lesotho.

16. LEGAL COSTS

The LRA shall not be liable for any costs incurred by Users in obtaining professional advice relating to these Terms and Conditions.

17. LRA DISCLOSURES

The following information is disclosed by the LRA in the interests of facilitating and enhancing the User's access to and use of the information available on the LRA e-Tax web site and the e-Client’s access to and use of the e-Tax services:

1. The full name and legal status of the e-Tax web site owner: Lesotho Revenue Authority (LRA), an organ of state for the Kingdom of Lesotho, established in terms of the Lesotho Revenue Authority Act N.14 of 2001.
2. Physical address: Ground floor, Finance House Building, Government Office Complex, Kingsway Road, Maseru, Lesotho.
3. Postal address: P.O Box 1085, Maseru 100, Lesotho, Southern Africa
4. Main business: The provision of the e-tax service.
5. The address of the LRA e-Tax web site is: http://www.lraeTax.org.ls/.
6. e-Tax Business Owner Tel: (00266)22313796.
7. Users may lodge complaints concerning the LRA e-Tax web site by calling the LRA Call Centre on+26622313796.

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