| Trading Enterprises Order No. 40 1993 | Order | Ministry of Trade and Industry | National Assembly |  |
| Trading Enterprises Order, 1993
Oder No. 11 of 1993
| Order | Ministry of Trade and Industry | National Assembly | |
| Trading Enterprises Regulations 1999 | Regulation | Ministry of Trade and Industry | National Assembly | |
| Value Added Tax Act No.9 of 2001 | Law | Lesotho Revenue Authority | National Assembly | |
