Excise duty charged by licensed manufacturers on excisable goods removed from the excise factory during a calendar month is payable by 20^th day of the following month.

 Excise duty charged on imported excisable goods is paid at the time of importation.

A Tax amnesty is a limited time offer targeted for a class of Taxpayers with an aim of addressing a specific problem or achieving a specific objective.The Finance Act, 2023 introduced Section 37E to the Tax Procedures Act, 2015 which has granted a tax amnesty 0n penalties and interest on tax debt for periods up to 31st December 2022.

A person qualifies for the tax amnesty on penalties and interest where the person -

• Has no principal taxes owed but there are penalties and interest for periods up to 31^st December 2022.
• Fully pays any outstanding principal taxes accrued up to 31^st December 2022, by 30^th June 2024.

The Tax amnesty commences on the 1^st September 2023 and shall run up to 30th June 2024.

1.  By logging into your iTax page and going to Amnesty application tab under Debt and Enforcement and making the application.
2.  Clicking on the link shared through your Email/SMS which will re-direct you to your iTax page to make the application.
3.  Visiting the nearest Tax Service Office (TSO) or KRA help desk at Huduma Centre for assistance on the application process.

Click here for Step by Step Guide on Amnesty Application on iTax

• Yes. The amnesty application form will also enable you to make the payment plan request.
• Amnesty will however be granted only for principal taxes paid in full before 30^th June 2024. Amounts that remain unpaid by 30^th June 2024 will be subject to enforcement measures.

• Guidelines on the Tax Amnesty” providing further details on the conditions for amnesty are available on the KRA website and can be accessed through this link : Taxpayer's Guidelines on Tax Amnesty

The provision on waiver of penalties and interest was deleted, effective 1^st July 2023. Therefore;

• For taxpayers who had lodged their applications for waiver of penalties and interests accrued for the aforementioned periods before 30^th June 2023, the mitigating factors provided will be evaluated and the applications processed accordingly. 

• For those who had lodged their applications for the waiver of penalties and interest after 30^th June 2023, they will be required to pay all the interest and penalties.

• The amnesty only covers tax laws covered under the Tax Procedures Act, 2015. Customs duties administered under the East Africa Community Customs Management Act (EACCMA) do not qualify for amnesty.
• The amnesty covers penalties and interest on tax debt for periods up to 31st December 2022 with the exception of interest and penalties imposed under Section 85 of the Tax Procedures Act, 2015 (Tax Avoidance penalty).

• No attachments are needed.
• Once the taxpayer accepts our terms and conditions in the online application form, they will be committing to pay the outstanding debt by 30^th June 2024 in order to enjoy the amnesty.

• When making the amnesty application, only select the periods with debt you agree with and leave out the debts in dispute.
• Upon submitting the online application, follow up with your respective Tax Service Office to have the debts in dispute fully resolved. After reconciliation, you may proceed and apply for amnesty for the reconciled and agreed amounts within the amnesty period.
• To hasten the reconciliation process, submit to the debt officer all necessary documents required to validate the debt as soon as possible to avoid missing out on the amnesty.

For periods which have no outstanding principal taxes, your ledger will be credited with an amount equal to the penalties and interest owed, by 30^th June 2024.

With regard to periods that have outstanding principal taxes, your ledger will be credited with an amount equal to the penalties and interest owed, upon payment of outstanding principal taxes in full.

Penalties and interest relating to principal taxes that are not paid in full by 30^th June 2024 will be subject to enforcement measures as provided in law.

If you have paid all the principal taxes that were due by 31^st December 2022, you 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.

 If you have not paid all the principal taxes accrued up to 31^st December 2022, you will be required to apply for the amnesty and propose a payment plan for any outstanding principal taxes which should be paid not later than 30^th June 2024.

• Yes, you will qualify for the amnesty for penalties and interest relating to tax debts for periods up to 31^st December 2022. Any penalties and interest accruing from 1^st January 2023 shall however be payable.

Yes, as long as the matter is resolved and principal tax is paid in full within the amnesty period i.e. before 30th June 2024.

• You can get additional information through visiting KRA Website
• By visiting our Twitter, Facebook (insert).
• By visiting your nearest Tax Service Office or KRA desk at a Huduma Centre.
• Making a call through our call centre.

These are taxes levied on goods imported into Kenya. They include Import duty, Value Added Tax, Excise Duty and other levies as guided by various Government legislations

Yes.

Passengers have a concession of USD. 500 applicable only to goods for personal and/or household use. Passengers are also exempt from taxes on their used personal effects. 

The following goods shall not be exempted: -

1. Alcoholic beverages of all kinds, perfumes, spirits and tobacco and manufactures thereof, subject to the following allowable limits: -

• Spirits (including liquors) or wine, not exceeding one litre or wine not exceeding two litres;
• Perfume and toilet water not exceeding in all one half litre, of which not more than a quarter may be perfume;
• Cigarettes, cigars, cheroots, cigarillos, tobacco and snuff not exceeding in all 250 grammes in weight;

2. Fabrics in piece;

3. Motor vehicles except one motor vehicle that the passenger has owned and used outside a partner State for at least twelve months;

4. Any trade goods or goods for sale or disposal to other persons

 1.Items you purchased and is your accompanied baggage upon return to Kenya exceeding USD. 500 Except;

• Goods that are the property of and accompanying the passenger.
• Goods for personal and household use of the passenger.
• Goods of such kinds and in such quantities as the proper officer may allow.

2.Items you inherited while abroad (need to present certificate of grant/will)

3. Items you bought at duty-free shops on the ship, or on the plane e.g. Spirits, including liquors exceeding one litre or wine exceeding two litres. Perfumes and toiletries exceeding in total one litre; The perfume should be more than a quarter (250ml). Cigarettes, cigars, cheroots, cigarillos, tobacco and snuff exceeding 250 grams in;

4.Repairs or alterations to any items you took abroad and then brought back, even if the repairs/alterations were performed free of charge.

5. Items you brought for someone else including gifts.

6.Items you intend to sell or use in your business, including business merchandise that you took out of Kenya on your trip.

7.Currency of USD. 10,000 and above or its equivalent.

8.All goods importation of which is for the time being regulated under EACCMA, 2004 or by any written law for the time being in force in the East African Community Partner State.

NOTE: It is an offence under the EACCMA 2004 to give false information to a Customs Officer.