About Taxes 
Taxpayer's Charter Taxpayer's Obligation
Taxpayer's Charter Taxpayer's Obligation
Taxpayer’s Obligations
- All persons who are taxpayers, or are eligible taxpayers have obligations to comply with Kenyan tax laws under the various tax Acts.
- All persons who are eligible to pay taxes (Income Tax, VAT, PAYE, Excise duty or any other tax) that require registration are under obligation to register.
- Registration of Motor vehicles – every taxpayer is under obligation to ensure that any motor vehicle(s) he/she presents to the Registrar of Motor Vehicles has been properly acquired, and all duties and taxes paid in full.
- All VAT registered Taxpayers are obliged to install and operate an Electronic Tax Register.
- Every taxpayer is under obligation to file their returns and make appropriate payments as stipulated under the respective Acts.
- Every taxpayer is under obligation to ensure that his/her returns and declarations represent a full and true disclosure of their tax status and transactions.
- Every taxpayer is under obligation to make payment of tax on the due date. Any taxes that remain unpaid after the due dates attract initial late payment penalties as stipulated in the various acts.
- Every taxpayer is under obligation to accord KRA officials’ cooperation, due respect and freedom to carry out their lawful duties. The taxpayer should not intimidate, abuse, threaten or influence the Officers in any manner whatsoever, whether financial, material or otherwise.
- The taxpayer is under obligation to disclose and produce all relevant information, records and documents required by KRA officials when carrying out their lawful duties. It is an offence to refuse to give or to withhold information, records or documents.
- The taxpayer is also under obligation to maintain high levels of integrity in their dealings with KRA officials, which the KRA officials are also expected to uphold.