The Kenya Revenue Authority has published a Step-by-Step Guide on Amnesty Implementation on iTax, dated 31 October 2023. As previously reported, an amnesty was introduced as part of the Finance Act 2023, providing:
- automatic relief from penalties, interest, or fines on tax debt where a person has paid all the principal tax due before 31 December 2022; and
- where all the principal tax has not been paid before 31 December 2022, a taxpayer can apply for relief from penalties, interest, or fines…