How to Object to a KRA Assessment, and by When

You object by lodging a written notice of objection on iTax within 30 days of KRA notifying you of the assessment, and Saturdays, Sundays and public holidays do not count towards those 30 days. You must also pay the part of the assessment you agree with, or apply for more time to pay it, or KRA can treat your objection as invalid.

What to do

1. Work out your last day. Start from the day you were notified. For example, if you were notified on Monday 2 November 2026, counting from the next day and leaving out weekends makes Monday 14 December 2026 day 30. Jamhuri Day, 12 December, falls on a Saturday, so it does not change the count. A new public holiday gazetted before then would move the date later. Aim to lodge well before that. The same right covers a demand for a penalty or late payment interest, not only an assessment.
2. Split the bill in two. Separate the amount you accept from the amount you dispute. Pay the accepted amount, or apply to KRA in writing for more time to pay it.
3. Write your case and gather your proof. Your notice must state exactly why KRA is wrong, what changes KRA should make, and why. Attach every relevant document, such as returns, ledgers, invoices, contracts and letters. The burden of proving KRA wrong is on you. If you appeal later, you can normally rely only on the reasons in your objection, so leave nothing out.
4. Lodge it on iTax and keep the acknowledgement. The assessment must already be on your iTax profile before you can object to it there. If you only have a letter, ask your Tax Service Office to raise the assessment on iTax in good time. If you cannot find the objection option in iTax, ask your Tax Service Office or KRA’s contact centre. KRA’s public notice of 29 February 2024 says where to send documents that cannot be uploaded.
5. Watch for KRA’s reply. Answer any request for missing information at once. If KRA rejects your objection, you can appeal to the Tax Appeals Tribunal, the independent body that hears tax disputes. You or KRA can also apply for alternative dispute resolution, a negotiated settlement outside the Tribunal.

If your dispute covers tax from 2025 or earlier, read our tax amnesty guide. KRA says you can still qualify if the dispute is resolved and the tax is paid by 31 December 2026.

Deadlines and penalties

All section numbers below are from the Tax Procedures Act (Cap. 469B), in the version as at 1 September 2026, unless stated.

• 30 days to object: section 51(2). Saturdays, Sundays and public holidays are excluded by section 77(2), in force since 27 December 2024 under the Tax Procedures (Amendment) Act, 2024. The Finance Bill 2026 proposed counting those days again, but this proposal was dropped: the Finance Act 2026 as assented does not amend section 77.
• The “seven days” you may have read about: a 2024 proposal would have cut objections to tax demands to seven days. That came from the Finance Bill 2024, which was withdrawn, so it never became law. The real seven-day rule is narrower. If KRA finds your objection invalid, it must tell you within 14 days, and you then have seven days from the date of that notice to send what is missing: section 51(4). Treat those as calendar days to be safe.
• 60 days for KRA to decide: KRA must decide within 60 days of receiving a valid objection. If it does not, your objection is treated as accepted: section 51(11).
• Late objections: you can apply in writing for more time. KRA may agree where absence from Kenya, sickness or another reasonable cause stopped you and you did not delay unreasonably, and must reply within 14 days: section 51(6), (7) and (7A).
• 30 days to appeal: you can appeal to the Tribunal within 30 days of KRA’s decision, counted the same way: sections 51(12) and 77(2). Your appeal is valid only if you have paid the tax not in dispute or agreed with KRA how you will pay it: section 52(2).
• Penalty and interest: the late payment penalty is 5 percent of the tax due: section 83A. Late payment interest is 1 percent per month, as simple interest, and cannot exceed the tax itself: section 38. On default and amended assessments, both still run from the original due date: sections 29(3) and 31(9).

Common mistakes

• Using the wrong date. The payment date on the notice is not your objection deadline. Count from the day you were notified.
• Sending only a letter or email. The Act itself only says “in writing”, but the High Court held in Commissioner of Investigation & Enforcement v Zhao (27 October 2025) that a valid objection must be lodged on iTax, and that KRA’s 60 days run from the iTax date. Use iTax.
• Writing “we disagree”. A vague notice can be treated as invalid. Give exact reasons, the correct figures and the documents behind them.
• Objecting to everything on an amended assessment. You can only object to what KRA changed or added: section 51(5).
• Doing nothing. Without an objection, an assessment is treated as correct (section 50), and KRA can move to recover the money, for example by telling your bank to pay it directly (section 42).