Where taxpayers fail to pay their taxes or file returns by stipulated due dates, penalties and interest are charged in accordance with the law. In this article, we will look into How to clear my KRA penalty.
The penalty and interest are taxes that are payable. However, they may apply to the Commissioner to remit such penalties and interest.
How to clear my KRA penalty.
This provision covers only penalty and interest. The principal tax has to be settled in full.
This application by a taxpayer for consideration for penalties and interest to be vacated is what is known as a waiver application. The Commissioner may remit the penalty and interest in whole or partially, depending on justification and evidence presented.
Penalty and interest charged under fraud or tax evasion are excluded from consideration for a waiver.
Click on the Apply for Waiver for Penalties and Interests, under the page Choose Applicant Type as Taxpayer, and select Tax Obligation e.g. Income Tax Individual or VAT, then select Types such as penalty or interest or both.
You will need to choose each year that a waiver exists and enter the value you wish to request for waiver and finally click on Submit.
If you find this method cumbersome, you can physically visit any nearest KRA office and request for the same.