TAX AMNESTY ON INTEREST AND PENALTIES FOR PERIODS UP TO 31ST DECEMBER 2022
KENYA REVENUE AUTHORITY TENDER SEPTEMBER 2023
Public Notice
Tax Amnesty on Interest and Penalties for periods up to 31st December 2022
The Kenya Revenue Authority (KRA) would like to notify taxpayers that the Finance Act, 2023 introduced a tax
amnesty on interest and penalties on tax debt for periods up to 31st December, 2022. The tax amnesty will run
from 1st September, 2023 to 30th June, 2024.
The tax amnesty shall be implemented as follows –
1. Where a person has paid all the principal taxes that were due by 31st December, 2022, the person will be
entitled to automatic waiver of the penalties and interest related to that period and will not be required to
make an amnesty application.
2. Where a person has not paid all the principal taxes accrued up to 31st December, 2022, they will be
required to apply to the Commissioner for amnesty on interest and penalties and propose a payment plan
for any outstanding principal taxes which should be paid not later than 30th June, 2024.
The Finance Act, 2023 also deleted the tax waiver and abandonment provisions hence taxpayers are encouraged
to take advantage of the tax amnesty. Taxpayers are advised to visit their nearest Tax Service Office to make
payment arrangements for outstanding principal taxes and for any further clarification.
Taxpayers may access the “Guidelines on Tax Amnesty” on the KRA website or reach us through
Tel: 254(020) 4 999 999, +254 (0711) 099999/Email: callcentre@kra.go.ke for more information.
Commissioner for Domestic Taxes