How to Apply for a Kenya Revenue Authority Objection

If the Kenya Revenue Authority has issued you a tax assessment that doesn't add up, you have a legal right to object. The objection process exists specifically for this—to give you a formal channel to challenge what KRA says you owe. But the process has strict deadlines and specific requirements. Get it wrong, and your objection gets rejected on a technicality.

You must file your objection within 30 days of receiving the assessment. This is non-negotiable. If you miss this window, KRA will consider the assessment final, and you'll lose your right to object at that stage. The clock starts the day you receive official notice.

Where to File Your Objection

KRA accepts objections through itax.kra.go.ke, their online portal. You'll need your iTax credentials to log in. If you don't have an account yet, register at the same portal—it takes about 15 minutes and requires your PIN number.

Once logged in, navigate to the "Objections" section. You'll see options to file against different types of assessments: income tax, VAT, excise duty, or customs. Select the one that matches your notice. The portal will walk you through uploading supporting documents and filling in required fields.

Some taxpayers still prefer submitting physical copies to KRA's offices in Nairobi or regional branches. This is slower and riskier—if your documents go missing, you have no proof of submission. If you do go the paper route, get a stamped receipt dated the day you submit.

What Your Objection Needs

Your objection must include specific elements or KRA will reject it immediately. First, clearly state which assessment you're objecting to—include the notice number, tax period, and amount. Second, explain exactly what's wrong with the assessment. Don't be vague. If KRA says you underreported income, explain why their figure is incorrect and provide your version with evidence.

Attach all supporting documents: bank statements, invoices, receipts, payroll records, whatever proves your position. If you're claiming a deduction that KRA disallowed, include the original invoice and proof of payment. Poor documentation is the main reason objections fail.

Keep your language professional and factual. Emotional arguments or complaints about KRA's conduct won't help. Stick to the numbers and the law.

After You Submit

KRA has 90 days to acknowledge your objection and begin reviewing it. In practice, acknowledgment often takes longer. You can track status on itax.kra.go.ke using your reference number. The full review process typically takes 4-6 months, sometimes longer if KRA needs additional information.

If the process feels complicated, KRA tax experts on Kaziiko can guide you through each step or handle the filing themselves. If your objection involves complex legal arguments, legal experts on Kaziiko can review whether you have a strong case before you invest time in the process.

KRA may grant your objection in full, partially, or deny it. If you disagree with their decision, you can appeal to the Tax Appeals Tribunal. That's a separate process with its own deadlines and requirements—but that's another article entirely.

Frequently Asked Questions

Can I file an objection after 30 days?

No, not through the standard process. The 30-day window is strict. You can request a late objection only if you can prove exceptional circumstances prevented timely filing—illness, death in family, postal failure. These are rarely approved. Don't count on it.

Do I have to pay the tax while my objection is pending?

KRA can demand payment during the objection process. However, you can request suspension of payment if paying would cause undue hardship. This requires a separate application with financial proof. Approval is uncommon but possible.

What if I disagree with KRA's response to my objection?

You can appeal to the Tax Appeals Tribunal within 30 days of KRA's decision. This requires formal legal representation and carries higher costs. Consider whether the amount justifies the appeal before proceeding.

How much does filing an objection cost?

Filing an objection itself is free. You pay only if you hire professional help or if the appeal process goes to tribunal stage. Check itax.kra.go.ke for current tribunal fees, which are scaled based on the amount in dispute.