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Waiver Application
A waiver application allows taxpayers to request the remission of penalties and interest for late tax payments or filings, provided the principal tax is fully paid. Taxpayers must present justified mitigating grounds with supporting evidence and maintain compliance in all tax matters to qualify for a waiver. The application process differs for iTax and pre-iTax assessments, with notifications about the application's status sent via email or postal mail.
Waiver Application
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- 2. PUBLIC Waiver Application • Awaiver 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.
- 3. PUBLIC Waiver Application • Anytaxpayer with a justified mitigating ground and supporting evidence can apply for a waiver.
- 4. PUBLIC Supporting Evidence • Thesupporting 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.
- 5. PUBLIC Qualification for awaiver • 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.
- 6. PUBLIC Evidence for approvalof 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.
- 7. PUBLIC Application for awaiver • 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).
- 8. PUBLIC Rejection of aWaiver • 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.
- 9. PUBLIC 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.
- 10. PUBLIC 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.