The Kenya Revenue Authority (KRA) has published new guidelines, Taxpayer Guidelines on the Procedure for Processing Refund Claims Arising from Double Tax Agreements (DTAs) and Tax Paid in Error by Non-Resident Person. The purpose of the Guidelines is to provide non-resident persons and withholding agents with a clear, transparent, and standardized procedure for the submission, consideration, and settlement of refund claims. This applies where tax has been deducted and remitted to the KRA, bu…