Taxation (TX-LSO) additional reading

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.

ACCA Qualification 

Exam: TX-LSO

  • 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