Disputing a KRA assessment: objections and appeals

If the Kenya Revenue Authority issues an assessment you disagree with, the Tax Procedures Act, 2015 sets out the route.

Step 1: Notice of objection

File a notice of objection on iTax within 30 days of the assessment. It must state the grounds precisely, the amendments you want, and be accompanied by supporting documents. Undisputed tax should be paid.

Step 2: The Commissioner’s decision

The Commissioner must make an objection decision within 60 days of a valid objection. If no decision is made in time, the objection is deemed allowed.

Step 3: Tax Appeals Tribunal

If dissatisfied, file a notice of appeal to the Tax Appeals Tribunal within 30 days of the objection decision, followed by the statement of facts and supporting documents.

Further appeals

From the Tribunal to the High Court, then to the Court of Appeal on points of law.

Practical tips

• Respond to every KRA letter — silence leads to default assessments.
• Keep records for at least five years.
• Consider alternative dispute resolution with KRA, which can settle disputes faster.

This article is general information, not legal advice on your situation.

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