Processing of Tax Waiver Applications

The Tax Procedures Act, 2015, under Section 89(7), provides that a taxpayer may apply for waiver of penalty or interest where they meet the conditions specified therein.

The law requires that all applications for waiver of penalty and interest be properly justified and supporting evidence provided. KRA has finalised the roll out of the system enhancements for processing of the waiver applications and has embarked on clearing the backlog of the applications.

In order to expedite processing of the pending applications, KRA shall be contacting each applicant through email or SMS contact information provided on their iTax profile. The applicants will be required to submit supporting evidence for each application within a period of 30 days from the date specified in the afore mentioned communication.

Kindly note that all waiver applications that will not have supporting evidence presented by the specified deadline shall be rejected and the penalty and interest thereof demanded for payment.

For further clarification and facilitation, please contact the Contact Centre on Tel: 020 4 999 999, 0711 099 999 or Email:

Commissioner of Domestic Taxes


Processing of Tax Waiver Applications