When Tax Becomes Theft: The Cost of Withholding PAYE and VAT Without Remittance in Lesotho

The article argues that employers and businesses in Lesotho that deduct PAYE and VAT from employees and consumers but fail to remit these funds to Revenue Services Lesotho are effectively appropriating public money. The piece contends that such non-remittance practices harm employees, create unfair competitive advantages, reduce government revenue for essential services, and disproportionately impact poor communities that depend on public services.

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