The second phase of tax amnesty is set to end on June 30, 2025, with the Kenya Revenue Authority (KRA) calling on taxpayers with penalties to take advantage of the waiver before it ends.
The tax amnesty, which began on September 1, 2023, applies to all interest, penalties, or fines on tax debts relating to tax periods up to 31st December 2023.
It targets individuals with penalties and interest but no principal taxes owed for periods up to December 31, 2022, and those who pay their outstanding principal tax debt by June 30, 2025.
KRA encourages taxpayers to apply for the amnesty program, adding that it will take normal debt collection should Taxpayers with principal taxes fail to apply for the program.
Below is the step-by-step guide on how to apply for the amnesty on iTax.
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- Log in to ‘iTax’, then go to the ‘Debt and enforcement’ menu and select ‘iTax Amnesty Application’.
- Under the section ‘A’, select the respective Tax obligation e.g. Value Added Tax. This will populate the amnesty details for the specific obligation.
- Under section ‘B’, propose the number of instalments and instalment frequency. The system shall compute the amount per instalment. Click to agree to the terms and conditions and ‘Submit’ to complete the process.
- ‘Click’ to agree to the terms and conditions and submit. The iTax system will generate an amnesty application acknowledgement with amnesty and payment plan details.
- Generate payment slips for respective tax obligation and tax period through iTax and proceed to pay bank transfer or M-pesa Pay bill 222222.
- Once payment has been received in the iTax system shall vacate respective penalties and interest for the period and issue an amnesty certificate.
