Requirements for Taxpayer Reconciliation of Legacy System Ledger Balances

Un-captured payments, missing payments, set-offs or late payments capture

Where the taxpayer identifies payments not captured in Legacy System or captured late, the taxpayer shall be required to provide the following to support their reconciliation request: -

1. Reconciliation request letter.
2. Letter from the remitting bank/institution confirming that the payment was made to the KRA with the specific reference number, date and amount remitted. This will assist the Finance team to confirm with their records where applicable.
3. RTGS payment slips or bank advice slips.
4. Payment Registration Number slips (PRNs) for each transaction.
5. Evidence of the set-off request not posted through a refund confirmation notice/disbursement order.

Return amendment (Uncaptured loss, uncaptured return, data correction)

1. Copies of returns received and acknowledged by the KRA (stamped).
2. Copies of tax computations for the year/period affected.

• Copies of certified audited financial statements for review.

1. Withholding certificates and schedules where needed.

Self-Assessment Return filed on Legacy and payment on iTax for Income tax and vice-versa

If the taxpayer filed a self-assessment return on time in the Legacy System but made some payments in iTax or payments are in one system while the return is in the other, the following will assist in making the necessary adjustments; -

1. Withholding and Advance Tax Credits.
2. Copies of returns received and acknowledged by the KRA
3. Any other undocumented scenarios shall be handled on a case by case basis.