This is a step by step guide on how to check if you have KRA penalties. Taxpayers who fail to pay their taxes or file returns by the stipulated due dates incur penalties and interests that are charged in accordance with the law.
However, KRA has a provision that allows those affected to apply for waivers. The provision only covers penalties and interests. The principal tax has to be settled in full before applying for a waiver. Past compliance record is also taken into account when processing the waiver application.
Tax offences that can attract punitive penalties and interests include:
- Late filing of Pay As You Earn (PAYE).
- Late payment of PAYE tax.
- Failure to deduct PAYE, account for it or to submit a certificate upon request.
- Failure to deduct or remit Withholding VAT and Withholding Rental Income Tax.
- Failure to file annual returns by the due date.
- Late payment of Withholding Tax. (Withholding Income Tax, Withholding VAT, Withholding Rental Income Tax)
- Late filing of MRI returns.
- Late payment of MRI.
- Late payment of Stamp Duty.
- Late filing of Excise Duty return.
- Late payment of Excise Duty Tax.
- Late filing of VAT return.
- Late payment of VAT tax.
- Late filing of Income tax company or partnership returns.
- Late payment of Income tax for non individuals.
- KRA PIN related offences.
Here is a guide on how to check if you have KRA penalties.
1. Go to the KRA iTax portal via https://itax.kra.go.ke/KRA-Portal/
2. Enter your KRA PIN/ User ID and password.
3. Enter the arithmetic sum of the security stamp then log in.
4. KRA iTax web portal account dashboard will be displayed.
5. Click on My ledger.
6. Select General ledger then fill in all the required details.
7. Select Tax obligation.
8. Click on Show ledger.
9. A page will be displayed on your screen showing records whether you have penalties or not.
Check out: How To Apply For A KRA Penalty Waiver