The Kenya Revenue Authority (KRA) is pleased to inform taxpayers of the migration of VAT and Income Tax Ledger balances from the Legacy System to the iTax System. The migrated balances have been communicated to the respective taxpayers through their iTax registered email addresses.  

The migrated balances can be accessed in the taxpayer’s iTax profile in the General Ledger under the ‘Account Type – Taxpayer Legacy Account’ Menu. Detailed statements of the migrated balances are now available for download from iTax under the ‘Debt & Enforcement’ Menu.

The debit/credit balances are subject to adjustments based on any additional information availed that was not previously taken into consideration by KRA in arriving at the migrated balance.

Validated credit balances that qualify as tax overpayments will be available for utilization in accordance with the provisions of Section 47(1)(a) of the Tax Procedures Act, CAP 469B. 

It is worth noting that the migrated debit balances are not new tax assessments and are therefore not a demand or tax/appealable decision subject to the objection or appeal process. The balances are subject to revalidation by both parties based on additional information provided where applicable.

Taxpayers are therefore advised that they have up to 31^st December 2024 to raise any concerns they may have on the migrated debit balances for resolution. Any debit balances remaining thereafter will be confirmed and demand notices for the taxes due issued. However, taxpayers who are agreeable to their debit balances as communicated should make arrangements to pay the outstanding taxes.

During the ledger balances’ revalidation process, taxpayers will not be denied Tax Compliance Certificates (TCCs) or any other tax services if other legal requirements have been met.

For any clarification on the migrated balances, taxpayers are advised to reach out to their nearest KRA Office or contact us through email address: dtdlegacysupport@kra.go.ke

Commissioner for Domestic Taxes