The Kenya Revenue Authority (KRA) has directed officers to remove taxpayers from the compliance “special table”, saying the tool had been widely misused and was affecting genuine businesses.
In an internal memo dated March 10, 2026, the authority said the special table had originally been introduced as part of its compliance programme to deter tax evasion and fraud. However, KRA noted that the system had gradually become the main tool used to enforce compliance, leading to unintended consequences.
The memo explained that the tool had been used in ways that ended up punishing legitimate taxpayers instead of supporting them to meet their tax obligations.
“Special table was introduced in compliance programme as a deterrence tool for tax evaders and persons involved in tax fraud and crime,” the memo states.
According to the notice, the authority has now discontinued the placement of taxpayers on the special table except in specific cases involving fraud or missing trader schemes.
“Please note that placing taxpayers on special table has been discontinued forthwith,” the memo reads.
KRA clarified that the only taxpayers who will remain eligible for placement on the list are those involved in missing trader schemes either as beneficiaries or facilitators, as well as those directly linked to tax fraud.
The memo also indicates that any addition of a taxpayer to the special table will require a formal explanation outlining the scheme involved, which must then be submitted to the Deputy Commissioner for approval through the appropriate management channels.
At the same time, the authority directed that taxpayers previously placed on the list for other reasons be removed immediately.
“All taxpayers placed on special table for reasons other than missing trader scheme or tax fraud/crime will be removed from the special table unconditionally starting today,” the notice states.
KRA said relationship managers will inform affected taxpayers about their removal from the list and guide them on what is expected to ensure continued compliance.
The directive further requires officers to complete the removal exercise by March 12, 2026, as the authority moves to refine its compliance processes while supporting legitimate businesses to operate smoothly.
