Writing an objection letter to KRA is an intricate matter. Your objection can be dismissed for simple mistakes, such as missing the deadline, failing to include all the required information, or lodging an invalid objection. Why go to the trouble of filing an objection only for it to be rejected for avoidable mistakes? In this guide, we highlight the step-by-step process of writing an objection letter to KRA.
A notice of objection is lodged through iTax. The Tax Procedures Act 2015 clearly states how to object to KRA, including the mandatory requirements that must be met by the taxpayer. When we talked about objecting to a KRA tax decision in Kenya, we highlighted that the burden of proof lies with the taxpayer. Therefore, it’s your responsibility to lodge a valid notice of objection, including the grounds of objection, relevant supporting documents, and providing relevant legal arguments. Keep reading to learn how to write an objection letter to KRA. We’ve included a sample letter that you can customize to suit your particular objection case.
Key Considerations Before Writing an Objection Letter to KRA
For your notice of objection to be valid, it must meet various requirements. These include:
- Must be filed within 30 days following a KRA tax decision.
- Should be filed online via iTax. Documents that can’t be uploaded on iTax must be served to the KRA Commissioner through the following email: LSBCIROStaff@kra.go.ke. Alternatively, the taxpayer can hand-deliver these documents to their local Independent Review of Objections (IRO) office.
- Your objection must include the grounds of objection, the relief you seek, and why.
- You must include supporting documents like financial statements, invoices, and tax records.
- You must pay the undisputed tax.
How To Write an Objection Letter to KRA (Step-by-Step Guide)
Here’s how to write a valid objection letter to KRA:
Step #1: Use a Clear Heading and Reference
The heading is an important part of every formal letter because it gives the recipient an idea of what your letter is about. Include the following in your KRA objection letter:
- The date
- The KRA Commissioner details
- Subject Line (Notice of Objection)
- The Tax type (VAT, excise duty, PAYE, etc.)
- Tax decision/assessment number
- KRA PIN, business or individual name, and other relevant details
Step #2: Include the Letter’s Purpose
Use a brief introduction to state the purpose of your letter. For instance, “I hereby lodge a notice of objection under Section 51 of the Tax Procedures Act, 2015, following a tax decision/assessment issued on 20th October, 2025.”
Step #3: State and Explain the Grounds of Objection
Remember, we said the burden of proof lies with you as the taxpayer. This step is the heart of your objection letter. It can make or break your objection and highly influence the outcome of your application. Use clear, factual, and legal grounds of objection. Please be objective and keep emotions out of your arguments. Valid grounds include:
- Erroneous tax rates and calculations
- Duplication
- Exempted tax calculated as taxable
- Wrong tax obligation
- Incorrect tax period
- Misinterpreted tax records and financial statements
Please number your grounds for clarity.
Step #4: Explain Your Argument with Facts
Now that you’ve stated your grounds for objection, it’s time to explain them and argue your case. Use relevant documents, dates, and figures to put across your narrative. The explanation must be factual, concise, and professional. For example,
“On 20th Jan, 2025, I filed a VAT return for the December 2024-January 2025 period showing an output VAT of Ksh. 500,000 and input VAT of Ksh. 250,000. KRA issued an additional assessment on 30th May, 2025, increasing the output VAT to Ksh. 800,000 based on additional export goods. I dispute this because the goods are zero-rated.”
Step #5: List Attached Supporting Documents
You must attach relevant documents to support your argument. Refer to them in your explanations and list them in this section. Listed documents include:
- Filed tax returns
- Receipts and invoices
- Bank statements
- Delivery notes
- Correspondence with KRA
- Export and custom documents
Step #6: State Your Amendments (Relief Sought)
State your expected outcome following a successful objection. For instance,
“I would like you to reduce the assessed VAT from Ksh. 800,000 to Ksh. 500,000.”
“Please waive the penalties and interests applied for the 2024-2025 tax period.”
Step #7: Include a Closing Declaration
Use a professional declaration to communicate your willingness to cooperate, etc. For instance, you can:
- Confirm that all information included is factual and backed by evidence.
- Offer to provide additional evidence and supporting documents if needed.
Step #8: Sign Off the Letter
Sign off the letter in a formal manner. Include the following:
- Your full name/business name
- Role/position in the company
- Signature
- Company stamp if applicable
KRA Objection Letter -Ready to Use Template
Below is a sample of an objection letter to KRA. You can customize it by filling in the relevant details specific to your case.
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20th October, 2025
To:
The Commissioner (Legal Services & Board Coordination),
Kenya Revenue Authority,
Ushuru Towers, Block B, 4th Floor,
P.O. Box 48240-00100,
Nairobi.
RE: NOTICE OF OBJECTION- [VAT]- Notice/Assessment No. KRA/12345678/N56
PIN: A007442846R
Taxpayer/Company Name: Wilkins Computers Company Limited
Period of Assessment/Decision Date: 30th October, 2025
Contact: Wilkins Otieno Ouma, info@wilkinscomputers.com, P.O. Box 2445-00100, Nairobi
Dear Sir/Madam,
I write to lodge a formal notice of objection under Section 51 of the Tax Procedures Act to the tax decision issued to me on 30th October 2025, Notice No. KRA/12345678/N56. I object to this decision for the reasons explained below. I request the Commissioner to review and vary the tax decision accordingly.
Grounds of Objection
- Incorrect Classification of Exempt Supplies as Taxable
KRA appears to include goods that are exempt from taxation in the assessment. The said goods are explicitly listed as VAT-exempt goods under the First Schedule of the VAT Act, 2013. Exempt goods aren’t subject to VAT, and KRA erred in including them in the taxable income.
- Incorrect Turnover: Overstated Output VAT Due to Including Exempt Supplies
KRA indicated a false positive for under-declaration of turnover. My company didn’t under-declare the turnover. Instead, KRA overstated the output VAT after including goods that are exempt from VAT.
- Provided Documents Demonstrate the Exempt Nature of the Included Supplies
I submitted relevant documents that demonstrated the exempt nature of said goods. These include:
- Invoices
- Sales schedules
- Product descriptions
- Regulatory documentation that confirms the exempt nature of said goods.
KRA overlooked the exempt goods or misinterpreted the provided evidence.
Facts and Explanations
In the tax assessment issued on 30th October 2025, KRA included certain supplies made by my business as taxable supplies. After reviewing the assessment, my legal team and I noted that the goods in question aren’t subject to VAT. They are explictly classified under exempt goods and services under the First Schedule of the VAT Act.2013. Therefore, they shouldn’t be included when calculating the taxable income.
I provided supporting documents as required, including sales receipts, invoices, product descriptions, and supply contracts. These records demonstrate that the goods in question fall under the exempt category.
My conclusion is that the tax assessment is based on an incorrect classification of exempt supplies as taxable goods, which is contrary to the provisions of Section 5 (1) of the VAT Act.
In light of these facts and legal provisions, I respectfully object to the KRA tax decision that was based on under-declaration of VAT taxable income. The tax assessment is erroneous and I request that the Commissioner reviews and amends the decision accordingly.
Documents Attached
I’ve attached the following documents to support my submission and provide evidence of my claims:
- A copy of the KRA tax assessment
- Relevant filed returns for the questionable tax period
- Sales invoices
- Delivery notes
- Supply contracts
- All previous correspondence with KRA
Relief Sought
In light of the above, I respectfully request the Commissioner to:
- Withdraw or Amend the VAT Assessment
The Commissioner should withdraw or vary the tax assessment such that the assessment can exclude all the goods exempt from the VAT tax.
- Recalculate the Tax Liability
I seek the recalculation of tax liability for the tax period under review using the correct VAT tax rates. This will eliminate the erroneously imposed additional VAT tax.
- Restore Tax Compliance Status
I request that after recalculating the tax liability and adjusting the assessment, KRA should confirm my tax compliance status.
- Waive All Related Penalties and Interests
I respectfully ask the Commissioner to remove all the penalties and interests imposed on my taxpayer account due to the erroneous tax assessment. The charges were a direct consequence of the incorrect tax decision and it’s only fair that they are removed after withdrawing the VAT assessment.
Declaration & Signature
I declare and confirm that the information provided above is true and accurate to the best of my knowldgeI am authorixed to act on behalf of Wilkins Computers Company Limited. Please acknowledge the receipt of this notice and advise on the next steps.
Yours Faithfully,
WLKN.
Wilkins Otieno Ouma,
Director,
Wilkins Computers Company Limited.
+254 723 123 245
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Final Thoughts
That’s how you write an objection letter to KRA. If you follow these guidelines, you have nothing to worry about. What’s left is to wait for KRA’s decision after the objections. If you’re not satisfied, you can always appeal to the Tax Appeals Tribunal and higher courts. If you need professional assistance KRA tax assessments and filing a Notice of Objection, contact Gichuri & Partners tax consultants.
