It’s an operational tool used by KRA to classify VAT registered taxpayers with inconsistencies in compliance. Once in the special table, a taxpayer is restricted from conducting certain processes in their profile.

• A taxpayer who has filed VAT returns and not made payments for 6 months; and KRA has made follow ups to collect the tax debt through the prescribed debt collection or enforcement.
• A taxpayer who is registered for VAT but has not transitioned from ETR invoicing to TIMS/eTIMS. This means that they have not complied with the Value Added Tax (Electronic Tax Invoice) Regulations, 2020.
• A taxpayer who is registered for VAT but has not filed returns for a period of 6 months or more.
• A taxpayer who is registered for VAT, has filed nil returns for a period of 6 months or more, but claims input tax.
• Upon investigation or through an audit, a taxpayer is found to be involved in VAT fraud relating to claim of fictitious input taxes or is using fictitious credit notes.

• The taxpayer cannot file VAT returns
• The taxpayer will not comply with VAT Regulations
• This will attract penalty and interests charged for non-filing of VAT

The special table is a call for dialogue between the taxpayer and KRA. Through this engagement, taxpayers will discover the following:

• Identify and remove erroneous or obsolete VAT obligations
• Stop any fraudulent use of your KRA PIN number
• Through our conversation, you will be able to distinguish legitimate suppliers who you can transact with
• From the conversation with KRA, you will be able to distinguish compliant suppliers who pay their taxes properly.
• Also, tax charged on your account that you don't actually owe, will be easily removed.

If you're on the special table, here's what to do:

• Visit your nearest KRA Tax Service Office for help

You will need the following documents:

• Proof that you have TIMs (tax invoicing machine)
• Your bank statements for the last 12 months
• Sample receipts or business contracts
• Updated business contact information (address, phone, email)
• Tax compliance certificates for all company directors
• The business license/permit
• The current company registration document (CR12 form)
• Copies of directors' IDs or passports
• Certificate of Incorporation (company registration certificate)