When a taxpayer; either a business or an individual fails to file their KRA Tax returns on time, they are penalized.
The Penalties are debited in the taxpayer’s KRA account and they can not get a Tax Compliance certificate until they are paid.
A taxpayer is required to write a letter to the commissioner requesting a waiver on the penalties for consideration when they need to apply for a tax compliance certificate.
You can download this Draft letter and edit it .
