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Overview

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Identifiers

Collect two identifiers from each business customer in Lesotho and submit them as strings on the application body. Tax ID: 8-digit numeric; single number used across income tax, VAT, and customs. Issued on company tax registration. Registration number: Assigned at incorporation; printed on Certificate of Incorporation.

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Sector regulators

CBL · FIU Lesotho · RSL

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How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

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Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed. Not applicable in Lesotho: Good Standing. Skip these areas — no local artifact exists.

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Collection notes

  • Legal Registration: Issued by Registrar under Companies Act 2011 s.7; conclusive evidence of incorporation.
  • Constitutive Documents: Filed with Registrar at incorporation (Companies Act 2011); Memorandum of Association abolished. Model articles in Schedules 2–4.
  • Tax Registration: Issued by Revenue Services Lesotho after company tax registration; required for all business operations.
  • Operating Permit: Issued by OBFC / Ministry of Trade under Business Licensing and Registration Act, 2019; max 14 days to issue.
  • Sector-Specific License: CBL issues licenses for banking, insurance, and microfinance under Financial Institutions Act 2012; payment services currently under Payment Systems Act 2014 (replacement Payment Systems Act 2025 progressing through National Assembly — July 2025 amendments; royal assent unconfirmed as of 2026-05-06).
  • Ownership Records: Share register maintained by the company under the Companies Act 2011.
  • Governance Records: Maintained by company under Companies Act 2011; director details filed with Registrar at OBFC; extractable from online registry.
  • Signing Authority: Board resolution for account-opening and transactions; notarized PoA for external signatories. Notary public must sign and affix seal for documents used cross-border.
  • Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.

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Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

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Notes

  • The Memorandum of Association no longer exists under the Companies Act 2011 — the Articles of Incorporation is the sole constitutive document; do not request a MEMART.
  • Foreign businesses where any proprietor, shareholder, partner, or director is not an “indigenous citizen” (ancestry traceable to at least three generations of Lesotho citizenship) are barred from reserved sectors under Business Licensing and Registration Regulations, Regulation 34; full enforcement was targeted for January 2026.
  • Lesotho is a Hague Apostille Convention party by succession effective 4 October 1966 (succession declared 24 April 1972); foreign documents require an original apostille.