PUBLIC
ISO 9001:2015 CERTIFIED
DOMESTIC TAXES DEPARTMENT
BUSINESS TRANSFORMATION
OFFICE
STEP-BY-STEP GUIDE ON AMNESTY IMPLEMENTATION ON ITAX
1.0 Introduction
The Tax Procedures (Amendment) Act, 2024, introduced a new Section 37E, extending
the amnesty period to December 31, 2023, and the amnesty end date to June 30, 2025.
Under this provision, the Commissioner shall refrain from recovering penalties and/or
interest on tax debts where a taxpayer has paid all principal tax due for periods up to
December 31, 2023.
Where a taxpayer has outstanding principal tax for periods up to December 31, 2023,
they are required to apply to the Commissioner for amnesty on the associated interest
or penalties and submit a payment plan to settle the outstanding principal tax.
2.0 Amnesty application in iTax
The iTax system has been enhanced in line with the legal changes specified
above. This caters for the following category of taxpayers:
Taxpayers with principal amounts for periods prior to December 31, 2023, can
apply for amnesty and propose a payment plan to settle their outstanding
liabilities. Amnesty will be granted per-obligation, per-period basis once the
principal taxes are fully settled on or before 30th June 2025.
Taxpayers with no outstanding principal taxes but with penalties and/or interest
in iTax for December 31, 2023 and prior, will automatically be granted amnesty
per period per obligation.
1.1 Conditions
1. Amnesty cannot be initiated for periods with principal tax liability
existing for the selected Tax Obligation.
2. Principal tax has to be cleared by 30/06/2025. The number of payment
plan installments cannot therefore go beyond 30/06/2025.
3. Amnesty shall only be applicable for periods up to 31st December 2023
where all the pending principal taxes have been cleared.
4. The first payment plan installment is due on the date of Amnesty
application.
5. Any penalties and interest relating to the principal tax under the tax
amnesty period that remains unpaid after 30th June 2025 shall not
qualify for amnesty.
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6. Upon default of the payment plan agreement without an acceptable
explanation or solution, enforcement measures shall be applicable.
7. The taxpayer has to agree to the terms and commit to honoring the
payment plan agreement.
1.2 Step by Step Process
1. Log into iTax, under the Debt and Enforcement menu select ‘Amnesty
Application’. The system will populate the amnesty form with two
sections. Section A - contains the taxpayer details where the taxpayer
should provide the correct mobile number, email and amnesty details.
The amnesty details shall be populated upon selecting the obligation. All
periods shall be auto- selected, however, where taxpayer disputes the
amounts being populated they can uncheck the box. Click ‘Add All’ and
do this for all the obligations.
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2. The added amnesty details shall be populated in Section B. The Taxpayer
shall propose the number of installments and installment frequency. The
iTax system shall compute the amount per installment.
3. Click to agree to the terms and conditions and submit. The iTax system
will generate an amnesty application acknowledgement with amnesty
and payment plan details.
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4. To generate payment slip, click on the Payment menu and select
Payment Registration. Select the Tax head and Sub-head you wish to
generate payment. Click on the radio button and modify the amount to be
paid equal to the principal tax.
NB: The system will not allow generation of payment with amounts
higher than the principal tax due. However, where the principal tax
has decimal values, round off the amount to the nearest 1 shilling.
Click add, select mode of payment and submit.
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5. Once payment has been received in the iTax system shall vacate
respective penalties and interest for the period and issue an amnesty
certificate.
END
