WEB GUIDELINE
Relaxation of Enforcement Measures for Taxpayers Affected by Government Pending Bills
Guidelines on managing tax enforcement measures where outstanding liabilities arise from pending government payments.
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TAXPAYER RESOURCES
Taxpayer Guidelines
Access Kenya Revenue Authority guidelines covering tax compliance, applications, licensing and other tax procedures. Browse the topics below to read a guideline online or view the relevant document.
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Tax Compliance
WEB GUIDELINE
Waiver of Penalties and Interest under Section 89(5A) and (5B)
Guidance on waivers of penalties and interest under Section 89(5A) and (5B) of the Tax Procedures Act, Cap. 469B.
Read Guideline →Excise & Licensing
WEB GUIDELINE
Application for a Methanol Import Permit
Requirements and procedures for taxpayers applying for a permit to import, distribute or handle methanol.
Read Guideline →WEB GUIDELINE
Licensing of Micro-Distillers in Kenya
Application requirements and operating procedures for micro-distillers under the Excise Duty Act.
Read Guideline →WEB GUIDELINE
Returning Unused V4 Excise Stamps for Bottled Water
Procedures for returning unused V4 excise stamps following the removal of excise duty on bottled water.
Read Guideline →Value Added Tax (VAT)
PDF GUIDELINE
Appointment and Revocation as Withholding VAT Agents
Guidelines on the operation of withholding VAT, including requirements applicable to appointed agents.
View PDF →Refunds & Tax Treaties
WEB GUIDELINE
Refund Claims under Double Tax Agreements and Tax Paid in Error
Procedures for processing refund claims arising from Double Tax Agreements (DTAs) and tax paid in error by non-resident persons.
Read Guideline →Other Taxpayer Resources
For comprehensive guidance on eTIMS and the 2026 Tax Amnesty Programme, visit their dedicated resource pages.
eTIMS Resources
Access eTIMS information, onboarding guidance, invoicing solutions and support resources.
Explore eTIMS Resources →2026 Tax Amnesty Programme
Find information on the 2026 Tax Amnesty Programme, including eligibility and application guidance.
View Tax Amnesty Programme →
