What is Green Channel Framework?

This is a framework that provides a list of sectors identified as low risk. Claims by taxpayers from these sectors receive preferential treatment aimed at fast tracking processing of the refunds. The claims undergo minimal verification before payment but are SUBJECT to POST AUDIT to mitigate any risk.

Why should I join the green channel?

We will offer you a preferential treatment in processing of refund claims by subjecting them to minimal verification during processing.  

The green channel will earn you an Improved reputation in the Authority

You will receive enhanced business cash flows predictability and planning, due to the efficient refund processing offered to the green channel claims.

Who qualifies to join the green channel?

Any taxpayer who meets the below qualifications can join the green channel;

  • A regular taxpayer with a sound compliance history.
  • A taxpayer with NO past experience in any fraud related issues.
  • A taxpayer with NO history of exports diversion.
  • A taxpayer who UPHOLDS high compliance levels to tax laws and regulations at ALL times.
  • A taxpayer who demonstrates compliance with ALL KRA requirements.
  • A taxpayer who MUST produce records /information as and when required.
  • A taxpayer who is ready for ANY post audits as deemed vital to determine and monitor compliance
  • A taxpayer WHO upholds all conditions of being in Green Channel and one who is committed to continuous improvements of the operations and standards of the green channel.

How do I enrol for the green channel?

Through invitation by KRA after analysis of the compliance history or the taxpayer can request to be enrolled.

How long does the green channel enrolment process take?

 Upon approval by the commissioner and subsequent acceptance of the terms and conditions by the taxpayer

How long can I remain as a green channel taxpayer?

You can remain in the green channel as long as the framework exist. However, there is frequent vetting and verification of the green channel list to uphold compliance.

What happens if I infringe the green channel requirements above?

The taxpayer will be;

Disqualified  from the Green Channel list.

Subjected to in-depth audits for the periods paid under the green channel framework.

In case of fraud, you will charged according to the VAT Act 2013 and the TPA Act  of 2015.