(C.A.R. Form LRA, Revised 4/03). 1. APPLICATION TO RENT. THIS SECTION TO BE COMPLETED BY APPLICANT. A SEPARATE APPLICATION TO RENT IS. C A L I FOR N I A. APPLICATION TO RENT/SCREENING FEE. ASSOCIATION. ( C.A.R. Form LRA, Revised 12/15). OF REALTORS 8. 1. APPLICATION TO RENT. RECEIPT FOR DEPOSIT/SCREENING FEE. (C.A.R. Form LRA, Revised 4/01). APPLICATION TO RENT. THIS SECTION TO BE COMPLETED BY APPLICANT.
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Update your browser to view this website correctly. Update my browser now. This guide outlines lar documents and procedure required for clearance of motor vehicle for tax purposes.
Guide for Motor Vehicle Clearance Procedures | Lesotho Revenue Authority
It covers the documents and procedure for clearance of all motor vehicles purchased locally as well as the imported vehicles from within SACU countries and those bought from countries outside SACU countries.
This guide is therefore intended to give guidance to first time buyers of motor vehicles so that they know exactly what is expected of them in order to comply with the requirements of the Value Added Tax Act and Custom and Excise ACT both as amended. In order to clear a new motor vehicle for tax purposes, the documents listed below will be required: Every person having motor vehicle in his possession and bringing it into Lesotho has to declare it to Customs Officers upon arrival into Lesotho or at the time of importation into Lesotho.
Over and above that where c.a.r.torm are payable with respect to the motor vehicle, due entry has to be made with lrw to motor vehicle within seven days from the date of importation or within such time allowed by the Commissioner of Customs and Excise.
This Guide is for general information only, and has no binding legal authority.
Please take note that it is your obligation to verify independently any matters dealt with in this Guide from primary sources of information and by taking specific professional advice, should it be necessary.
The LRA excludes any liability for any costs, losses, claims, damages, expenses or proceedings including special, incidental or consequential loss or damage, loss of profits and wasted c.a.r.firm time incurred or suffered by you arising by directly or indirectly in connection with this guide.
Car Form Lra Fillable
Your browser is out-of-date! Introduction This guide outlines the documents and procedure required for clearance of motor vehicle for tax purposes.
Requirements for clearance of a new motor – vehicle purchased from Lesotho: Requirements for clearance of a second hand motor vehicle purchased and already registered in Lesotho: The following documents are required for tax purposes for clearance of a second hand motor vehicle already registered and purchased in Lesotho: Motor Vehicle Registration Certificate or Blue Book alternatively called Blue Card in the case of a motor vehicle which has already been registered in Lesotho Present motor vehicle for physical inspection Proof of payment of valued added tax VAT e.
Sale Agreement between the seller and the purchaser Deed of sale Copy of Identity document of a buyer and seller e.
Requirements for new motor – vehicle purchased from South Africa: Due to an arrangement made between the Government of the Kingdom of Lesotho and Republic of South Africa a person importing a new vehicle purchased from the Republic of South Africa has to produce the following documents: A valid Tax invoice must have the following characteristics: A person importing a second hand vehicle purchased from the Republic of South Africa has to be in possession of the following documents: A Valid Tax Invoice.
An invoice is considered to be valid only when: If no valid Tax Invoice is present, Proof of sale document, iii. Change of Ownership Form, v. A person importing a new or second hand vehicle purchased from other SACU countries other than in South Africa has to produce the following documents at boarder entrance: A person importing a new or second hand motor vehicle purchased from outside SACU countries, most of which are usually bought from bonded Warehouses in Durban in the Republic of South Africa, needs to be in possession of the following documents: Motor- vehicle bought outside SACU countries as direct import: A person importing a new or second hand vehicle purchased directly from outside SACU countries, usually these are vehicles not purchased from bonded Warehouses in Durban in the Republic of South Africa, needs to be in possession of: Steps to follow to declare a motor vehicle purchased in South Africa upon arrival at Lesotho Border: New motor – vehicle purchased from South Africa: Second hand motor – vehicle purchased from South Africa: Out of the 4 copies presented, one should have been stamped on the South African Border.
Time period allowed for Declarations to be made: Taxes, duties and costs payable at the Ports of entry a The following lrw, duties and costs are payable on all lea vehicles imported from extra SACU: For purposes of determining how much VAT is payable one has to add the cost of motor vehicle, insurance and freight CIF with customs duties and multiply the total by the rate of VAT applicable, b The following taxes are payable on all goods imported from SACU Countries: If the importer c.a.r.vorm to retain an original tax invoice, the importer has to pay in cash.
Proof of declaration Possession of the c.a.r.ofrm documents by an importer constitutes prima facie proof that the motor vehicle has been properly declared.
Legal Consequences of non-Compliance with the Customs and C.a.r.ofrm Laws and Value Added Tax Laws In terms of section 88 1 of the Customs and Excise Act, any motor vehicle imported or dealt with contrary to the provisions of the Customs and Excise Act or in respect of which an offence under the Customs and Excise Act has been committed become liable to forfeiture and may be detained wheresoever and in possession of whomsoever they are found.
Once detained the motor vehicle maybe seized and forfeited. In terms of section 79 1 of the Customs and Excise Act, any person who contravenes rla provision of the Customs and Excise Act or who fails to comply with any provision of the Act which it is his duty to comply with, commits an c.a.r.dorm, which on conviction attracts the imposition of severe penalties or fine of up to three times the value of the motor vehicle in respect of which such offence was committed or to imprisonment for a period not exceeding six months, or both such fine and such imprisonment.
Failure to declare a motor vehicle for example or making false declarations or statements to a Customs Officer in relation to a motor vehicle or failing to pay Customs duties in the event that they are payable may result to seizure of the motor vehicle and to criminal prosecution with the imposition lrq severe penalties referred to above. Again in terms of section 70 of the VAT Act, a person who makes a false or misleading statement to a tax officer commits an offence, which upon conviction severe penalties or fine is imposed.
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The above list is not an exhaustive list of contraventions identified as amounting to offences in both Acts or in respect of which sanctions c.ar.form legal measures may be imposed or taken. Obstructing Tax Officers or Customs Officers in the execution of their duties.
It is very important to note that in terms of section 80 1 c of the Customs and Excise Act, it is an offence for any person to refuse or fail to comply with the lawful requirements c.a.r.rorm an officer or refuse or fail to answer to the best of his power any question which c.a.r.fform officer in the exercise of his functions has put to him.
It is also an offence in terms of 80 1 e of the Customs and Excise Act for any person to resist or d.a.r.form an officer in the exercise of his powers or the performance of his functions under the Act. Likewise in terms of section 71 of the VAT Act, it is an offence for any person to obstruct an officer in the performance of his or her duties.