Molo MP Kuria Kimani, who also serves as the National Assembly Finance Committee chairman, has provided clarification on the two categories of Kenyan citizens who are not eligible for the recently introduced tax amnesty program.
In an interview with Spice FM on Thursday, Kimani outlined that the amnesty program encompasses all tax categories, with the exception of individuals involved in unresolved tax disputes with the tax authority or those subject to custom taxes as per the East African Community Customs Management Act.
Here’s a breakdown of the key points made by MP Kuria Kimani:
| Eligibility Category | Conditions |
|---|---|
| Unresolved Disputes | Taxpayers must resolve disputes with the tax authority to agree on the principal amount owed before qualifying for the amnesty program. If a dispute remains unresolved, individuals do not qualify. |
| EAC Customs | Those required to pay custom taxes under East African Community agreements are ineligible for the amnesty. Taxes falling under EAC jurisdiction are not covered. |
The tax amnesty program, introduced by the Kenya Revenue Authority (KRA) at the beginning of October, offers the waiver of interest accrued before December 2022 if taxpayers settle their principal taxes in full. The program, which aims to enhance voluntary tax compliance, is in effect from September 1, 2023, to June 30, 2024, and can be accessed through KRA’s iTax system.
Commissioner General Humphrey Wattanga emphasized that this initiative aligns with President William Ruto’s objective to forgive accrued penalties on outstanding taxes incurred before January 1, 2023.
