<prompt> Hlalosa lentsoe capital gains taxnan  <response>: Instruction in English: Explain the term capital gains tax . Response in English: Capital gains tax is a tax levied on the profit gained from selling an asset that has increased in value. This type of tax typically applies to investments, such as stocks or property, that are sold for profit. The amount of tax is calculated by subtracting the original purchase price of the asset from its selling price and applying the appropriate tax rate to the resulting profit. Capital gains tax rates vary by jurisdiction and depend on factors such as the type of asset and the length of time it was held before being sold. In some countries, capital gains tax only applies to certain types of investments or is only imposed when gains exceed a certain threshold. . Response in Sesotho: Capital gains tax ke lekhetho le lefisoang phaellong e fumanoeng ka ho rekisa thepa e eketsehileng ka boleng. Mofuta ona oa lekhetho hangata o sebetsa matseteng, joalo ka stock kapa thepa, e rekisoang bakeng sa phaello. Chelete ea lekhetho e baloa ka ho tlosa theko ea pele ea thepa ho theko ea eona ea thekiso le ho sebelisa sekhahla se loketseng sa lekhetho phaellong e hlahang. Litefiso tsa lekhetho la phaello ea chelete li fapana ho ea ka matla me li itšetlehile ka lintlha tse kang mofuta oa thepa le bolelele ba nako eo e neng e tšoaretsoe pele e rekisoa. Linaheng tse ling, lekhetho la phaello ea capital le sebetsa feela mefuteng e itseng ea matsete kapa le behoa feela ha phaello e feta moeli o itseng. 