Section 65 of the Tax Procedures Act, 2015 provides that a taxpayer may apply to the Commissioner for a private ruling which shall set out the Commissioner's interpretation of a tax law in relation to a transaction entered into, or proposed to be entered into, by the taxpayer.
The following guideline will govern the applications for private rulings under this section:
- The application should be made in writing and shall include the following:-
- The name and Personal Identification Number (PIN) of the taxpayer to whom the private ruling sought relates.
- The relevant details of the transaction(s) entered into or proposed to be entered into by the person. The application should not relate to a hypothetical scenario.
- The precise question on which the Commissioner’s interpretation is required.
- The relevant tax law(s) and a full statement by the applicant, setting out their interpretation of the tax law(s) in relation to the transaction.
- All relevant supporting documents of the transaction to which the application relates.
- The application should not relate to a matter that is the subject of a tax audit, is under objection or where a notice of assessment has been served to the applicant.
- Applications for private rulings should be addressed to: The Deputy Commissioner, Policy & Tax Advisory and delivered to Times Tower 19th Floor or emailed to DCP&TA@kra.go.ke.
- Applicants should provide their contact details (telephone/email) in the application.
Commissioner for Domestic Taxes