Taxpayers eligible for Income Tax refunds fall under the following categories:
|Life or Education Insurance policy holders.||Insurance policy certificate and Tax deduction card (Form P9)|
|Home owners with Mortgage from the following financial institutions Banks, Insurance companies, Building Societies, National Housing Corporation.||Mortgage certificate and Tax deduction card (Form P9)|
|Persons with Disability holding an exemption certificate.||Exemption certificate and Tax deduction card (Form P9)|
|Taxpayers who have paid tax deducted at source (Withholding Tax) in excess of final liability
|Withholding Tax Certificate and Tax deduction card (Form P9) where applicable.|
|Taxpayers who pays tax in error.||Relevant documents to prove tax was paid in error.|
Supporting documents should be uploaded in the system and any requested additional documents scanned and sent via email to the officer processing the claim
Note: Employees can supply relevant documents to the employer to be granted insurance relief and mortgage deduction through the payroll. It’s only those cases that have not enjoyed this direct credit through their employer that may apply for refund.
A claim for refund must be made within five (5) years of the date the tax was paid. A decision on the application shall be communicated to the taxpayer within 90 days of receiving the application.
The claim must be filed online via iTax as follows: –
- i) Log on to https://itax.kra.go.ke/KRA-Portal/
- ii) Click the Refund tab. From the drop down menu, select Income Tax.
- iii) Click Claim Details Tab and fill the fields available. All fields with * are mandatory.
- iv) Attach any supporting documents.
- v) Click submit tab.
- vi) The claim is automatically allocated to a refunds officer and an Acknowledgement Number generated and sent to the taxpayers through email. This number is used to track the claim.
- vii) The taxpayer may track the status of the claim by selecting “Track status of Application” under “Useful Links”.
Note: It is important to consult the general ledger in your i-Tax profile to ensure that your employer has accounted for all PAYE deducted from your salary before you lodge your refund claim. Taxpayers are advised to confirm the availability of credits giving rise to a possible refunds before making their application.