How far back KRA can reassess your taxes
Tax Procedures Act; Kenya Revenue Authority · sources read 5 Oct 2026
KRA can amend a tax assessment within 5 years of the date you filed the self-assessment return. There is no time limit where there was gross or wilful neglect, evasion or fraud.
- Deadline
- KRA's limit to amend a self-assessment: 5 years from the date you filed the return
- Deadline
- Your limit to object to an amended assessment: 30 days from being notified
- Where
- Objections and amended returns on the KRA iTax portal
Steps
- KRA must notify you in writing of an amended assessment, with the amounts and how to object.
- If you disagree, lodge an objection with KRA within 30 days of being notified. You can only object to the parts KRA changed or added.
- Found a mistake in your own return? You can apply to amend it within the same 5 years from when you filed it.
Watch out
- The 5-year limit does not apply to gross or wilful neglect, evasion or fraud. KRA can amend at any time in those cases.
- Once KRA has amended an assessment, it can amend it again up to 1 year after serving the amended assessment, if that is later than the 5 years.
- For an assessment KRA issued (not your own return), the 5 years count from the date KRA notified you of it.
- For VAT, the five years don't help with input tax: you can only deduct input tax within six months after the end of the tax period in which the supply or import happened.
Who this covers
- Every taxpayer: individuals and businesses that file returns
Official sources (2)
- Tax Procedures Act (Cap. 469B), version of 1 September 2026 new.kenyalaw.org · read 5 Oct 2026
- iTax portal itax.kra.go.ke · read 2 Oct 2026