Title What is the difference between a waiver and a tax amnesty?
Description

Tax waiver is provided for under the Tax Procedures Act section 89 (7) and Regulation 85 of the East African Community Customs Management Regulations(EACCMR) 2010 pertaining to waiver of Customs Warehouse Rent. An application can be lodged for waiver of penalty and interest upon full settlement of principal tax. Whereas the taxpayer is allowed to apply for waiver, there is no guarantee that the request will be granted.


A tax amnesty is periodic and targeted for a class of persons or activities with an aim of addressing a specific problem or achieving a specific objective e.g. bringing previously untaxed income into the tax bracket. The percentage of waiver of penalty and interest under tax amnesty is guaranteed, based on prescribed conditions that come with each tax amnesty opportunity.
Category Waiver Process