Before the Independent Review of Objections (IRO) was created, taxpayers had to face KRA directly during tax disputes. This created concerns about the fairness and efficiency of resolving KRA tax disputes internally, through the Tax Dispute Resolution Commissioner. While the IRO was initially rolled out to handle customs-related tax disputes, it now resolves domestic tax issues as well. IRO was rolled out in August 2025. It’s still uncharted waters, and most taxpayers are unfamiliar with the tax objection process via the IRO. Our Independent Review of Objections services in Kenya are designed to help taxpayers resolve tax disputes fairly, efficiently, and in a stress-free manner.
What is the Independent Review of Objections (IRO) in Kenya?
The Independent Review of Objections (IRO) is a unit within the Kenya Revenue Authority that objectively reviews tax objections from taxpayers who are aggrieved by a tax decision by the KRA Commissioner. It is independent of KRA and provides a fresh perspective from a team that is not part of the original assessment or objection.
In simple terms, the IRO is a unit within the KRA that tries to settle the tax dispute between a taxpayer and KRA before the case escalates to the Tax Appeals Tribunal (TAT), courts, or the Alternative Dispute Resolution (ADR). IRO’s role is to review and confirm whether the tax objection decision:
- Applied tax laws correctly.
- Considered all the provided facts and evidence.
- Followed the correct procedures.
- Reached a fair and reasonable outcome for both parties.
To sum it up, IRO’s purpose is to promote transparency, accountability, and consistency within KRA’s tax dispute resolution framework.
Where Does IRO Fit in a KRA Tax Dispute?
It’s important to fully understand where the IRO comes in during a KRA dispute and the resolution process. Typically, a KRA tax dispute journeys through the following stages:
- KRA issues a notice of its tax assessment to the taxpayer.
- If the taxpayer is aggrieved by the assessment, they lodge an objection.
- KRA issues an objection decision.
- The IRO reviews the dispute and offers a practical middle ground for both the taxpayer and KRA.
- If the dispute is not resolved in step 4, the taxpayer may:
- File an appeal with the Tax Appeals Tribunal
- Pursue an alternative dispute resolution through ADR
As you can see, it comes in after KRA’s objection decision to allow the two parties to resolve the dispute early. It also helps avoid the costs, formality, and time required during litigation.
Why You Need an Independent Review of Objections (IRO) Services in Kenya
Picture this : you’ve objected to a tax assessment, KRA has issued an objection decision within 30 days, and your case is slated for the IRO office for review. How do you make the best out of this situation to get a favorable outcome? Most taxpayers think the IRO is a re-objection. This is not true. IRO is a second chance to present your case for a fresh review by an independent team of tax experts. So, you want to bring your best case and arguments forward.
This is where a tax agent/consultant comes in. Independent Review of Objections services are some of the most sought-after tax services in Kenya, and for good reasons. Here is why you need them:
- Technical Support: IRO objections need clear arguments and well-structured legal grounds. A professional tax consultant understands Kenya’s tax laws and will help you with all the technical aspects of your arguments.
- Strategy Shift: Instead of re-objecting to the IRO using the same strategy that failed in the hands of KRA, you should reframe the issues, highlight errors in the objection decision, and argue out inconsistencies in applicable tax laws. A tax expert will guide you to create a better objection to raise your winning chances.
- Review Supporting Documentation: IRO requires clear, well-structured, and relevant documentation. A tax professional helps carefully review the financial records, tax computations, KRA assessment schedules, contracts, and prior correspondence with KRA.
Our Independent Review of Objections Services
At Gichuri & Partners, we offer practical and hands-on IRO advisory and representation services in Kenya. We’ve helped individuals, businesses, and corporates resolve their KRA tax disputes efficiently and effectively through the IRO. Here is what we do:
- Review KRA objection decisions and reasons for objecting.
- Identify legal, procedural, and factual gaps that enhance the winning chances at IRO.
- Preparing and submitting IRO requests.
- Drafting persuasive, relevant, and convincing technical submissions to the IRO.
- Engaging with the IRO team on your behalf.
- Representing you before KRA and the IRO during oral submissions.
- Advisory on settlement or escalating the matter further with ADR or the TAT.
While self-representation is allowed when engaging with the IRO, seeking professional Independent Review of Objection services raises your chances of a positive outcome.
Get Help With IRO Objections
Type of Tax Disputes We Handle Through IRO
We offer the best IRO services in Kenya, handling a broad range of tax disputes. These include:
- Domestic tax (Income and corporate tax) disputes.
- VAT assessments.
- Tax refund denials.
- Withholding tax matters.
- Transfer pricing disputes.
- Penalties and interest disputes.
- Select custom and excise tax disputes.
- PAYE and employment-related tax issues.
Best Independent Review of Objections Services in Kenya
Gichuri & Partners stands out as one of the best Independent Review of Objections service providers in Kenya. Here’s why clients across Kenya choose us:
- Years of dedicated tax dispute and resolution practice.
- Familiarity and a longstanding engagement with the KRA dispute review team.
- Strong accounting and technical background.
- Proven track record: Over 5000 businesses served.
- Customized strategies as opposed to a one-size-fits-all approach to tax disputes and resolution.
- Confidentiality and a client-first approach.
When To Consider the Independent Review of Objections (IRO)
While the IRO is a critical part of tax dispute resolution, it may not be ideal for all situations. Here’s when engaging with IRO is the right option:
- Key facts were misinterpreted or overlooked.
- The tax objection was rejected despite presenting strong supporting documentation.
- Tax laws were applied incorrectly.
- KRA imposed unfair penalties and interest.
- You want to resolve the tax dispute without litigation.
Talk to Us About the Independent Review of Objections
An Independent Review of Objection allows you to resolve tax disputes fairly and efficiently. If you’re looking for professional and reliable Independent Review of Objection services in Kenya, you’ve come to the right place. Contact us today to book a free consultation.
