How to File Amended KRA Returns

Filing an amended tax return with the Kenya Revenue Authority (KRA) is a straightforward process that allows taxpayers to correct errors or omissions in their original filings. Here’s a step-by-step guide on how to file an amended return using the iTax system:

Step 1: Gather Necessary Documents Before starting the amendment process, ensure you have:

• Your KRA PIN and password
• Relevant documents affecting the return (e.g., P9 form, insurance certificates, mortgage certificates, or withholding tax certificates)

Step 2: Access iTax Portal

1. Visit the official KRA iTax portal at https://itax.kra.go.ke/KRA-Portal/
2. Log in using your PIN and password

Step 3: Navigate to Amended Returns

1. Once logged in, go to the “Returns” section
2. Select “File Amended Return”

Step 4: Select Tax Obligation and Period

1. Choose the appropriate tax obligation (e.g., Income Tax Resident Individual)
2. Select the correct return period you wish to amend

Step 5: Download and Fill the Return Form

1. Click the “Download” button to get the return form
2. Open the downloaded form and fill in the required information
3. In the “Basic Information” section, select “Amended” as the type of return
4. Complete all relevant sections, including employment income details from your P9 form

Step 6: Upload the Amended Return

1. Return to the iTax portal
2. Click “Choose File” to upload your completed amended return form
3. Attach supporting documents (e.g., scanned P9 form, mortgage certificate, or insurance certificate)

Step 7: Submit the Amended Return

1. Review all information for accuracy
2. Click “Submit” to file your amended return

Step 8: Acknowledgment Receipt Upon successful submission, you’ll receive an acknowledgment receipt. Download and save this for your records. Important Notes:

• If your amended return reduces the tax payable, it may require approval from your local tax office
• Ensure all supporting documents are scanned and combined into a single file for upload
• File your amended return as soon as you discover an error to avoid potential penalties

By following these steps, you can successfully file an amended return with the KRA, ensuring your tax records are accurate and up-to-date.