The Kenya Revenue Authority (KRA) has released a step-by-step guide to help taxpayers navigate the process of applying for the tax amnesty covering tax periods up to 31 December 2023.
The tax amnesty offers relief from penalties and interest on outstanding tax debts, provided taxpayers settle the full principal amount by 30 June 2025.
This follows after the Tax Procedures (Amendment) Act 2024 introduced a new Section 37E, extending the amnesty period to 31 December 2023 and the amnesty end date to 30 June 2025. Under this provision, the Commissioner shall refrain from recovering penalties and/or interest on tax debts where a taxpayer has paid all principal tax due for periods up to 31 December 2023.
The guide also explains the conditions for amnesty and how to submit an application through the iTax system.
Earlier, the KRA recently released a public notice announcing a tax amnesty on interest, penalties, and fines for tax debt up to 31 December 2023 under the Tax Procedures (Amendment) Act 2024. The programme runs from 27 December 2024 to 30 June 2025.