Executive Summary Recent landmark rulings by the Kenya Tax Appeal Tribunal (TAT) have determined that the Kenya Revenue Authority (KRA) cannot enforce migrated “legacy” tax balances that are beyond the five-year statutory limitation period for assessments. Additionally, the Taxpayers are not required to provide decade-old documents. These decisions promote certainty, procedural fairness, and timely
In a statement issued on October 24, KRA announced the introduction of new requirements for obtaining Tax Compliance Certificates (TCC) Under the new guidelines; Taxpayers can apply for the certificate through the iTax platform and verify its authenticity using the Certificate Checker available at https://itax.kra.go.ke/KRA-Portal/. Source: https://www.kra.go.ke/news-center/public-notices/2312-tax-compliance-certificate-tcc-enhancements
On 12th August 2025, the Kenya Revenue Authority (KRA) issued a public notice providing clarity on how gratuity payments will be taxed following amendments to the Income Tax Act through the Finance Act, 2025. Under the new law, gratuity earned after 1st July 2025 will be exempt from income tax. However,
