Updated 1 November 2026
A KRA objection is how you dispute an assessment or other tax decision from the Kenya Revenue Authority. Under section 51 of the Tax Procedures Act you must lodge a written notice of objection within 30 days of being notified, stating precisely your grounds, the changes you want and your reasons, with all supporting documents, and you must first pay any tax you do not dispute. KRA requires objections to be uploaded on iTax under Assessment Disputes, then has 60 days from a valid objection to decide. This guide walks through the iTax steps, the validity rules that sink most objections and what to do if KRA rules against you.
Updated 1 November 2026 from the Tax Procedures Act (section 51), KRA’s public notice on service of objection notices and the KRA service charter (April 2026).
KRA objection deadlines at a glance
| Step | Time limit |
|---|---|
| Lodge notice of objection | Within 30 days of notification of the tax decision |
| KRA tells you an objection is invalid | Within 14 days of lodging |
| You supply missing information | Within 7 days of KRA’s notice |
| KRA objection decision | Within 60 days of a valid objection |
| Decision on a request to object late | Within 14 days of your application |
| Appeal to the Tax Appeals Tribunal | Within 30 days of the objection decision |
Source: Tax Procedures Act (KRA 2026 edition), section 51. If KRA does not decide within 60 days of a valid objection, the Act treats the objection as allowed, which is why getting the objection valid matters so much.
What makes a KRA objection valid
Section 51(3) says a notice of objection is validly lodged only if:
- It states precisely the grounds of objection, the amendments needed to correct the decision and the reasons for them.
- For an assessment, you have paid all tax not in dispute, or applied for more time to pay it under section 33(1).
- All relevant documents are submitted with it.
For an amended assessment you can only object to the changes and additions, not the original figures. If your objection is incomplete and you miss the seven-day window to fix it, KRA can decide the objection within 60 days on what it has, usually against you.
How to lodge a KRA objection on iTax
- Log in at itax.kra.go.ke with your PIN and password (reset your iTax password if needed).
- Open the Assessment Disputes menu and choose Objection Application.
- Select the tax obligation and enter the assessment number and type from KRA’s notice.
- State the disputed amount and the undisputed amount, and attach proof you paid the undisputed tax.
- Upload your objection letter: grounds, amendments sought and reasons, set out point by point.
- Upload evidence: ledgers, invoices, eTIMS records, bank statements, contracts, withholding certificates. Compress large files first; see iTax upload size limits.
- Submit and download the acknowledgement receipt. Keep it as proof of the date lodged.
KRA says all section 51 objections must be served by uploading on iTax. Documents that cannot be uploaded can be emailed to LSBCIROStaff@kra.go.ke or hand delivered to an Independent Review of Objections office, for example 7th Floor, Ushuru Pension Towers, Elgon Road, Upper Hill, Nairobi. Source: KRA public notice on service of objection notices.
Missed the 30 days? Apply to object late
Section 51(6) lets you apply in writing for an extension. KRA may allow it if you were prevented by absence from Kenya, sickness or another reasonable cause, and you did not delay unreasonably. KRA must respond within 14 days. Send the late application together with the objection itself.
After the objection decision
- Allowed in full or part: KRA issues an amended assessment.
- Disallowed: the decision must include findings and reasons. You can appeal to the Tax Appeals Tribunal within 30 days, then to the High Court.
- Alternative Dispute Resolution (ADR): KRA’s service charter says you can notify its ADR division if taxes not in dispute are paid. ADR can settle disputes faster than the Tribunal.
Many recent rulings, such as I&M Bank’s tribunal case, turned on whether documents were provided at objection stage, so put everything in at the start.
Common mistakes
- Writing a general complaint instead of precise grounds and figures.
- Not paying the undisputed portion.
- Uploading the letter but no evidence.
- Objecting to the whole of an amended assessment instead of only the changes.
- Waiting for penalties and interest to grow; check them with the KRA penalty calculator. Some penalties may be eligible under the KRA tax amnesty.
KRA contacts
KRA contact centre: 020 4 999 999 or 0711 099 999, email callcentre@kra.go.ke.
Frequently asked questions
How long do I have to object to a KRA assessment?
30 days from the date you are notified of the decision. You can apply for an extension for reasonable cause.
Where do I file a KRA objection?
On iTax under Assessment Disputes, then Objection Application.
How long does KRA take to decide an objection?
60 days from a valid objection; if it does not decide in time, the Act treats the objection as allowed.
Can I appeal if KRA rejects my objection?
Yes, to the Tax Appeals Tribunal within 30 days, and then to the High Court.
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