Kenyan taxpayers will now be required to file all tax objections strictly through the Kenya Revenue Authority’s (KRA) iTax platform, following a landmark ruling by the High Court that invalidated any objections submitted outside the system. The decision has far-reaching implications for businesses and individuals disputing tax assessments, as it formally establishes iTax as the sole legally recognized channel for such filings.
The court’s determination arose from a KSh1.13 billion dispute between the Commissioner of Domestic Taxes and Hanqing Zhao, where the judge ruled that objections and assessments not generated through iTax lack validity. The court noted that iTax ensures each objection is linked to a specific assessment, assigned a unique reference number, and timestamped — features that form the legal basis for tracking and enforcing tax deadlines.
In its ruling, the court clarified that the 60-day objection window begins only when a valid objection is lodged on iTax, and earlier letters or emails do not count. Zhao had initially objected by letter before later submitting a formal iTax objection on November 30, 2023. The Commissioner’s response on January 29, 2024, was therefore deemed timely, confirming a revised liability of KSh1.129 billion.
Tax experts say the decision reinforces the need for taxpayers and their advisers to comply fully with iTax procedures when filing assessments, objections, or appeals. KRA will now rely exclusively on iTax audit trails for legal and administrative timelines, a move expected to reduce ambiguity and strengthen evidence in future tax disputes.
This ruling signals a major shift for taxpayers, who must now ensure strict adherence to KRA’s digital systems to preserve their rights and avoid losing cases on procedural grounds.
