Missed the 30 days to object to a KRA assessment
Tax Procedures Act; Kenya Revenue Authority · sources read 5 Oct 2026
You normally have 30 days to object to a KRA tax decision, but you can apply in writing to the KRA Commissioner for more time. KRA may allow it if you were away from Kenya, sick or had another reasonable cause, and you did not delay unreasonably.
- Deadline
- The normal limit: 30 days from when KRA notified you of the decision
- Where
- In writing to the KRA Commissioner; the objection itself on the KRA iTax portal
Steps
- Write to the KRA Commissioner asking for an extension of time to lodge your notice of objection. Explain why you were late.
- Lodge the objection and its documents on iTax. If a document can't be uploaded, email it to LSBCIROStaff@kra.go.ke or deliver it to a KRA Independent Review of Objections office.
- Make it a valid objection: state your grounds and the changes you want, attach all relevant documents, and pay the tax you don't dispute (or apply for more time to pay it).
Watch out
- More time is not automatic. KRA only allows it if absence from Kenya, sickness or another reasonable cause stopped you, and you did not delay unreasonably.
- You must object to KRA first before taking the dispute anywhere else, such as a tribunal or court.
- If the decision is an amended assessment, you can only object to the parts KRA changed or added.
Who this covers
- Any taxpayer who disputes a KRA tax decision, such as an assessment, and missed the 30-day window
Official sources (3)
- Service of Objection Notices (public notice, 29/02/2024) kra.go.ke · read 3 Oct 2026
- 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