What Happens When KRA Doesn’t Respond to Your Objection in 60 Days? We’ve said here before that the statutory timelines provided by the Tax Procedures Act (TPA), 2015, are enforceable. They are not there for procedural aesthetics. When you miss a deadline, it can work against you, no matter how strong your objection is.
Likewise, when the Kenya Revenue Authority (KRA) misses a deadline, the same law holds them accountable and favors the taxpayer, despite the strength of the objection decision. When KRA doesn’t respond to your objection within 60 days, your tax objection is deemed allowed by law. On paper, you’ve won. You don’t have to pay the disputed tax amount in the challenged assessment.
But how does this unfold in real life? What really happens when KRA fails to respond to your objection within 60 days or responds much later? In this article, we look at what happens when KRA doesn’t respond to your objection within 60 days, what the courts have ruled to support this law, and what you should do if you find yourself in that position.
What the Tax Procedures Act 2015 Says About the 60-Day Deadline
Section 51 (11) of the Tax Procedures Act gives KRA up to 60 days after receiving a tax objection to issue an objection decision. If the Commissioner fails to issue this decision within the stipulated time, the objection is deemed allowed. What does this mean? If you don’t receive an objection decision within 60 days after validly filing a Notice of Objection, the law treats it as accepted. You are not expected to pay the disputed tax amount.
The meaning of this 60-day timeline has changed over the years. Both taxpayers, KRA, and the courts have previously disagreed over when the 60 days start counting. Sometimes, KRA will request additional documents from the taxpayer. Does the clock continue ticking, or does the 60 -day count start afresh? When KRA formally requests additional information, the clock resets. The clock starts counting again when you submit the requested documents. Therefore, the 60-day window may vary from one objection to another, depending on whether the tax man requested additional documents.
Do the Tribunal and Courts Actually Enforce The 60-Day Rule?
Yes, and quite often. KRA has lost several cases to taxpayers for issuing an objection decision after the deadline. Below are a few examples:
- Commissioner of Domestic Taxes vs Sketchers Limited (2023): The KRA Commissioner appealed the Tax Appeals Tribunal (TAT) judgment in the High Court. The Commissioner argued that the 60-day timeline did not bind KRA because the taxpayer lodged an invalid tax objection. The High Court ruled that Section 51 (11) of the Tax Procedures Act is mandatory, not cosmetic. The tax objection was allowed.
- Imara Steel Mills vs Commissioner of Investigations and Enforcement (2025): In this 2025 ruling, KRA sent the objection decision to the wrong email address, and the taxpayer didn’t receive it. The 60-day timeline elapsed, and the taxpayer deemed the objection allowed. The High Court upheld the taxpayer’s appeal, ruling that the KRA failed to serve the objection decision within the 60-day window.
- Commissioner of Investigations and Enforcement vs Kanyago (2025): Kanyago lodged a tax objection, which KRA said was invalid for it lacked well-stated grounds and supporting documents. While KRA requested additional documents from Kanyago, it failed to issue an objection decision within the 60-day window. Kanyago even reached out to KRA to confirm the status of the objection. He deemed the objection accepted when the 60-day period elapsed. KRA appealed to the TAT, citing the invalidity of the objection. TAT ruled that anything that KRA did after the 60-day timeline was null and void. The High Court upheld TAT’s ruling.
From these examples, it’s clear that the courts are relying on the constitutional principle of the Tax Procedures Act to enforce the 60-day timeline. KRA’s failure to honor this deadline can be a win for you as a taxpayer, resolving a dispute in your favour.
Does the “Objection Deemed Allowed” Always Work?
It’s so easy to celebrate and assume the tax objection is deemed allowed when that 60-day deadline hits. But is it always deemed allowed? Do the courts always rule in your favour if KRA misses the objection decision deadline? No. It’s not an automatic switch. KRA has won some cases even when it missed the deadline. The outcome varies, depending on the specific details of the tax objection case. Some of the factors influencing the outcome of your case include:
1. Where You Lodged Your Objection
We’ve always said that all objections should be lodged online via iTax to be deemed valid. In 2025, the High Court overturned a TAT decision, ruling that the 60-day timeline starts counting only after the objection has been filed via the iTax system.
In Hanqing Zhao vs Commissioner of Investigations and Enforcement 2025, the taxpayer had objected via a physical letter before filing the objection online via iTax. The TAT had counted the 60-day window from the date of the physical letter, instead of the date the valid objection was filed via iTax.
2. Validity of the Tax Objection
In the Sketchers Limited vs KRA case above, the High Court dismissed KRA’s argument that the objection was invalid. It seems this is an area the courts are still figuring out because the same validity arguments were used to rule in favour of KRA in the Geo Chem Middle East vs KRA case. To be safe, always lodge a valid tax objection.
What To Do If KRA Doesn’t Respond to Your Objection in 60 Days
If 60 days have passed since you submitted your tax objection, do the following:
- Confirm the dates: Make sure you’re doing the math correctly. Log in to your iTax, count 60 days from the date you lodged the objection, save the acknowledgement receipt, and take screenshots.
- Check for any correspondence with KRA within this period: Check your official email (the one registered under iTax) for any communication from KRA. Did KRA contact you about an invalid objection, additional documents, or anything else? These dates can alter the 60-day timeline.
- Check whether and when the decision was sent: If a decision was sent, note down the date it reached your iTax email. Keep proof of when you received it.
- Write to KRA: Formally write to KRA using your iTax email, letting them know that the tax objection stands allowed under Section 51 (11) and ask them to vacate the tax assessment. Also ask them to correct your tax ledger to reflect the changes. This written request will come in handy if the case is to escalate to the TAT or higher courts.
- Escalate the matter promptly: If KRA issues an objection decision late and you disagree with it, lodge a valid appeal in the Tax Appeals Tribunal. The procedural timelines here are tight, so act fast. State Section 51 (11) of the TPA as your ground of appeal.
- Seek professional support: Don’t navigate the murky waters of a KRA tax dispute alone. A tax expert or lawyer can help you review the dates, the validity of your objection, and advise on how to respond to any enforcement actions.
Final Thoughts
The 60-day objection decision deadline is mandatory, not cosmetic. The courts have ruled against the KRA using this deadline more than once, proving how real and enforceable it is. However, it is not an automatic switch, as many taxpayers have been made to believe. There are terms and conditions, including the validity of your objection, when the clock starts to tick, and the availability of evidence. To be on the safe side, make sure your objection is valid, note down the dates, and track the clock. Also, once the statutory timeline elapses, write to KRA and save the evidence. Lastly, seek professional tax advice early to ensure you’re doing everything right as far as procedural law is concerned.