A waiver application is a request made by a taxpayer for consideration on penalties and interest to be remitted where they fail to pay their taxes or file returns by stipulated due dates to Commissioner Domestic Taxes.

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WAIVER APPLICATION

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Waiver Application
• A waiver application is a request made by a taxpayer for
consideration on penalties and interest to be remitted where they
fail to pay their taxes or file returns by stipulated due dates to
Commissioner Domestic Taxes. The principal tax has to be settled
in full.

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Waiver Application
• Any taxpayer with a justified mitigating ground and supporting
evidence can apply for a waiver.

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Supporting Evidence
• The supporting evidence varies on case to case basis as per
mitigating grounds presented in the waiver application for
example if a taxpayer was misled by a tax advisor, evidence will
be required of the wrong advise from the tax agent.

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Qualification for a waiver
• To qualify for a waiver, the taxpayer has to be compliant in all taxes in
regards to filing and payment of taxes. All the principal taxes must be
fully paid before an application can be lodged for consideration for
waiver.
• The applicant’s past compliance record is taken into account when
processing the waiver application.

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Evidence for approval of Waiver
• The supporting evidence varies on case to case basis as per
mitigating grounds presented in the waiver application for
example if a taxpayer was misled by a tax advisor, evidence will be
required of the wrong advise from the tax agent.

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Application for a waiver
• For iTax assessments: Applications are lodged on iTax through the
taxpayer’s profile under the debt and enforcement tab.
• For pre-iTax assessments (before itax): Manual applications are to
be presented to the taxpayer’s respective Tax Service Office (TSO).

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Rejection of a Waiver
• Where a waiver application is declined or granted partially, the
taxpayer is required to make full payment of the amount that has
not been waived. The notification issued by KRA will specify the
amount due and the period within which to make payment.

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Waiver Application Status
• For iTax applications, an email is sent to the taxpayer’s registered
email address as per KRA records.
• For pre-iTax assessment, a letter is sent to the taxpayer’s
registered postal address as per the taxpayer’s contact information
with the KRA records. A scanned copy of the decision is also sent
to the taxpayer’s email address.

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Waiver Application Status
• A taxpayer can decide to visit their Tax Service Office Debt Unit to
follow up their applications or call the Call Centre and provide the
acknowledgement number for iTax applications or stamped copy
of the waiver application.