Tax Amnesty

Price: KES 5,000

Voluntary Tax Disclosure Program (VTDP) Application

This is a program where a taxpayer voluntarily discloses tax liabilities that were previously undisclosed to the Commissioner to be granted relief of penalties and interest of the tax disclosed. It came into effect as of 1st January 2021 and is in operation for a period of 3 years, ending on 31st December 2023. A percentage remission of interest and penalties on taxpayer’s liability is granted depending on when taxes are disclosed and paid. 100% remission is granted in the first year of tax amnesty, 50% remission for the second year, and 25% remission for the third year. The disclosure eligibility will be for a tax period of up to 5 years prior to 1st July 2020, i.e. the period between 1st July 2015 to 30th June 2020.


Exempted Persons

  1. If the person is under audit, investigation, or is a party to ongoing litigation in respect of the tax liability or any matter relating to the tax liability.
  2. If the person has been notified of a pending audit or investigation by the Commissioner. 

If an applicant fails to disclose the facts of the tax liability, the Commissioner may withdraw the relief, assess additional tax or commence prosecution.

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