Affidavit for Removal of KRA Wrong Tax Obligations

An Affidavit for Removal of KRA Wrong Tax Obligations is an affidavit required by the Kenya Revenue Authority (KRA) to rectify instances where incorrect tax obligations have been erroneously assigned to an individual’s Tax PIN. This situation can arise due to misunderstandings, system errors, or a lack of proper documentation during registration or updates on the KRA system.

Such incorrect assignments may include obligations like Value Added Tax (VAT) or Pay As You Earn (PAYE) for students, or Monthly Rental Income (MRI) tax for individuals who do not own or manage rental property. Addressing these inaccuracies promptly is essential to avoid unnecessary tax liabilities and penalties.

Why do you need this affidavit?

Most of the times, when individuals and companies are registering for tax obligations, an error maybe made on their documents especially those that do it in the Cyber Cafes. By filing this affidavit, taxpayers can formally assert that the assigned tax obligations are incorrect and request their removal from the KRA system. Failing to rectify wrongly assigned tax obligations can lead to penalties and interest, blocked services such as obtaining Tax Compliance Certificates (TCC), and legal disputes.

Requirements for Filing the Affidavit

To successfully prepare and submit the affidavit for the removal of wrong tax obligations, you will need the following:

1. Tax PIN: Your unique Personal Identification Number (PIN) issued by KRA.
2. Proof of Incorrect Tax Obligation: Evidence supporting your claim that the obligations are wrongly assigned. This may include a student ID and transcripts for students wrongly assigned PAYE or VAT, or a letter from a local chief confirming that you do not own rental property or act as an agent for those wrongly assigned MRI tax.

What’s required to prepare an affidavit of wrongful tax obligations?

Prepare the affidavit by clearly;

1. Outlining the tax obligations in dispute
2. Providing your tax PIN
3. Explain why the obligations are wrongly assigned
4. Attach supporting evidence.
5. Sign the affidavit before an authorized officer such as a Commissioner for Oaths, Notary Public.
6. Submit the signed affidavit and a formal application to the nearest KRA Tax Service Office or email the documents to callcentre@kra.go.ke.
7. Retain copies of all submitted documents for your records.

Contact us

To obtain an Affidavit for Removal of Wrong Tax Obligations on KRA PIN, please contact us on info@swkadvocates.com.