For iTax assessments: Applications are lodged on iTax through the taxpayer’s profile. For pre-iTax assessments: Manual applications are to be presented to the taxpayer’s respective Tax Service Office (TSO).
All applications should state the reason(s) why the taxpayer should be considered for a waiver, giving evidence to support each of the reason(s).
Tax waiver is provided for under the Tax Procedures Act section 89 (7) and Regulation 85 of the East African Community Customs Management Regulations(EACCMR) 2010 about waiver of Customs Warehouse Rent. An application can be lodged for waiver of penalty and interest upon full settlement of principal tax. Whereas the taxpayer is allowed to apply for a waiver, there is no guarantee that the request will be granted.
A tax amnesty is periodic and targeted for a class of persons or activities to address a specific problem or achieve a specific objective e.g. bringing previously untaxed income into the tax bracket. The percentage of waiver of penalty and interest under tax amnesty is guaranteed, based on prescribed conditions that come with each tax amnesty opportunity.
Where taxpayers fail to pay their taxes or file returns by stipulated due dates, penalties, and interest are charged by the law. The penalty and interest are payable taxes. However, they may apply to the Commissioner to remit such penalties and interest.
This provision covers only penalty and interest. The principal tax has to be settled in full .
This application by a taxpayer for consideration for penalties and interest to be vacated is what is known as a waiver application. The Commissioner may remit the penalty and interest in whole or partially, depending on the justification and evidence presented.
Penalty and interest charged under fraud or tax evasion are excluded from consideration for waiver.
The effective date for VAT on Digital Marketplace Supply is the 9th October 2020. However, the VAT(Digital Marketplace Supply) Regulations 2020 provided a six-month transition clause from the date of gazettement of the regulations to enable taxpayers to comply.
iTax has provided for including the credit notes in the return. While filling out the returns one needs to input a negative figure but quote the invoice relating to the credit note.
Yes.
You can do this by filing an amended return.
The taxpayer can initiate a change of email address. Under registration, the taxpayer is allowed to amend PIN details on the taxpayer's profile.
Once the taxpayer initiates the process, a task is created for approval by a KRA officer.
Yes, they tailor their services to meet individual client needs.
iTax is a system that has been developed by KRA to improve efficiency.
iTax allows you to register for a PIN, file your tax returns, apply for a tax compliance certificate, generate a payment slip, and check your ledger account among others.
You can reach them via phone, email, or through the contact form on their website.
Yes. Training is done free of charge every first two Thursdays of the month at the Convention Centre, 5th floor Times Tower.
To log on to iTax, visit itax.kra.go.ke and follow the prompts.
The taxpayer will apply for TCC through their iTax profile.
The application will be received by a KRA officer and processed electronically.
Successful applicants will receive an email with the TCC attached.
Unsuccessful applicants will be notified of the areas of non-compliance.
No.
“Casual employment” in this case refers to employment that is under one month.
Regular part-time employees and regular casual employees, where the employees are employed casually but regularly, are not considered to be casual employees.
Tax refunds resulting from zero rating of exportation of goods allow exporters to be more competitive in the foreign market and allow them to plough it back into the business. Ensure affordability of certain goods and services deemed as essentials e.g zero-rating of bread, milk, and flour. To ensure equity where tax is deducted in error.
Apply for claims via iTax within the stipulated period.
All claims must have valid debt status reports before refund processing.
All first-time claimants will be subjected to a pre-payment audit.
Yes. Where an employee enjoys a benefit, advantage, or facility of whatsoever nature in connection with employment or services rendered; the value of such benefit should be included in the employee’s earnings and charged to tax.
Yes you can. First, you need to login into the system then go to the returns tab and select file return and download the return. You need to fill the return offline before you generate a zipped file that you will upload.