Document text
Date: [DD MONTH YYYY]
VIA [iTAX — UPLOADED WITH THE AMNESTY / PAYMENT PLAN APPLICATION] / [E-MAIL TO THE TAX SERVICE OFFICE] / [HAND DELIVERY — ASK FOR A STAMPED COPY]
To:
The Commissioner, Domestic Taxes Department
Kenya Revenue Authority
[TAX SERVICE OFFICE / STATION]
[ADDRESS / E-MAIL]
From:
[FULL NAME OF TAXPAYER / NAME OF BUSINESS]
KRA PIN: [KRA PIN]
[POSTAL ADDRESS] · [MOBILE] · [E-MAIL]
Subject: Application for amnesty on interest, penalties and fines accrued up to 31 December 2025, proposed payment plan and written undertaking — PIN [KRA PIN]
Dear Sir/Madam,
Under section 37E of the Tax Procedures Act, 2015, as amended by the Finance Act, 2026, a person who had not paid all the principal tax due before 31 December 2025 may apply to the Commissioner for an amnesty of interest, penalties or fines on the unpaid tax and propose a payment plan for the outstanding amount. I hereby apply.
1. Outstanding tax covered by this application
Tax head Tax period(s) Principal tax (KES) Penalties (KES) Interest (KES) Fines (KES)
[INCOME TAX — RESIDENT INDIVIDUAL / PAYE / VAT / TURNOVER TAX / OTHER] [e.g. 2022, 2023, 2024] [AMOUNT] [AMOUNT] [AMOUNT] [AMOUNT]
[TAX HEAD] [PERIOD] [AMOUNT] [AMOUNT] [AMOUNT] [AMOUNT]
Total [TOTAL PRINCIPAL] [TOTAL] [TOTAL] [TOTAL]
The figures are taken from my iTax ledger as at [DATE]. [IF YOU DISAGREE WITH ANY FIGURE: "I dispute the amount for [TAX HEAD, PERIOD] for the reason stated in Part 4 below."]
[IF PART OF THE PRINCIPAL HAS ALREADY BEEN PAID: "I have already paid KES [AMOUNT] of the principal tax, by payment slip / PRN no. [NUMBER] dated [DATE]."]
2. Proposed payment plan
I propose to pay the outstanding principal tax of KES [TOTAL PRINCIPAL] as follows, with the last payment not later than 31 December 2026:
Instalment Amount (KES) Payment date
1 [AMOUNT] [DATE]
2 [AMOUNT] [DATE]
3 [AMOUNT] [DATE]
Total [TOTAL PRINCIPAL] — not later than 31 December 2026
[IF YOU WILL PAY IN ONE LUMP SUM: "I will pay the full principal of KES [AMOUNT] on or before [DATE], and in any case not later than 31 December 2026."]
3. Written undertaking
In accordance with section 37E(3)(b) of the Tax Procedures Act, I, [FULL NAME], [IN MY OWN NAME / AS (DIRECTOR / PARTNER / PROPRIETOR) OF (NAME OF BUSINESS)], undertake:
1. to pay all the outstanding principal tax listed in Part 1 not later than 31 December 2026;
2. not to incur a further tax debt, and to file my returns and pay my taxes on time; and
3. to settle all outstanding taxes that I may owe to the Kenya Revenue Authority.
I understand that the amnesty is granted only once, and that any principal amount that remains unpaid on 31 December 2026 will attract interest and penalties for which no amnesty will be granted (section 37E(3)(b) and (4)).
4. [OPTIONAL] Request for waiver of penalties or interest caused by the iTax system
[USE THIS PART ONLY IF A PENALTY OR INTEREST ON YOUR LEDGER IS NOT YOUR FAULT. Otherwise delete it.]
The following penalty / interest on my ledger was caused by [AN ERROR GENERATED BY ITAX / A DELAY IN UPDATING ITAX / A DUPLICATION OF A PENALTY OR INTEREST / A MALFUNCTION OF ITAX / INCORRECT REGISTRATION OF MY TAX OBLIGATIONS]:
Tax head and period Penalty / interest (KES) What happened
[TAX HEAD, PERIOD] [AMOUNT] [e.g. "return filed on (DATE), acknowledgement no. (NUMBER), but the system recorded it as late"]
I request that it be waived under section 89(5A) or, where the amount does not exceed two million shillings and was due to an error generated by the electronic tax system, under section 89(5B) of the Tax Procedures Act.
5. Request
Please:
1. grant amnesty on the interest, penalties and fines listed in Part 1 under section 37E;
2. approve the payment plan in Part 2 [and confirm the Payment Registration Numbers (PRNs) to be used]; and
3. confirm the decision to me in writing at [E-MAIL] and update my iTax ledger accordingly.
Yours faithfully,
______________________________
[FULL NAME]
[CAPACITY — TAXPAYER / DIRECTOR / AUTHORISED TAX AGENT]
KRA PIN: [KRA PIN]
Received by (for hand delivery):
______________________________
[NAME, OFFICE] — Date: [DATE] — Stamp
Attachments (copies):
1. iTax ledger / statement of account as at [DATE]
2. Proof of payments already made (payment slips, PRNs, bank receipts)
3. [Acknowledgement receipts of returns filed]
4. [For a company: board resolution or authority to sign]
NOTES BEFORE SENDING — delete this part
Last day: 31 December 2026. All principal tax under the plan must be paid by then; a balance left after that date attracts interest and penalties without amnesty.
If all the principal was already paid before 31 December 2025, the Commissioner refrains from recovering the penalties and interest (section 37E(1)) — no undertaking is needed; if they still show on iTax, use Part 4 or ask the tax service office to update the ledger.
The amnesty covers only interest, penalties and fines accrued up to 31 December 2025. Tax debts from 1 January 2026 are not covered.
Keep the iTax acknowledgement or a stamped copy of this letter.
Reply to this document or get a deadline reminder: https://layers.md/ke/kra-tax-amnesty-application?from=reply-ke-rez-tax-amnesty