A department in Lesotho of a non-resident company is treated as a separate individual which is a resident company. A non-resident firm is topic to tax at the standard rate of tax on repatriated revenue in addition to income tax on chargeable earnings. Judges are required to be match and correct individuals and the standards for to be disqualified to be appointed as a Judge is found within the Constitution of Lesotho. Dividends paid to a resident member are not topic to earnings tax as a result of company tax paid by the corporate in respect of the dividends is a final tax.