The following books are suggested by the examiner as additional reading to support wider study around the Taxation (TX-LSO) exam. These books are not designed specifically to support preparation around the TX-LSO exam and are not, therefore, quality assured by ACCA.
- Income Tax Act, 1993 (as amended), Lesotho
- Income Tax Act, 1993 Explanatory Memorandum Lesotho
- Income Tax Regulations Lesotho
- Value Added Tax Act, 2001 Lesotho
- The Lesotho-South Africa Double Taxation Agreement