How many times can I amend a tax return in Kenya?

There is no limit to the number of amendments, but frequent amendments may attract KRA attention.

How to File Amended Tax Returns on KRA iTax 2025

✏️ What are Amended Returns?

Amended returns allow you to correct errors or add missing information to a previously filed tax return. You may need to file an amended return if:

You made calculation errors in your original return
You forgot to include some income
You received a corrected P9 from your employer
You forgot to claim reliefs you're entitled to
You entered wrong figures from your documents
KRA requested corrections after review

⚠️ Important: You can only amend returns within 5 years from the date of filing the original return.

📋 Before You Amend

Gather These Documents:

Original Return Acknowledgement: Reference number of the return you're amending
Corrected Documents: Updated P9, certificates, or statements
Reason for Amendment: Clear explanation of what's being corrected

💡 Tip: Download a copy of your original return from iTax before making amendments. Go to "Returns" → "View Filed Returns".

📋 Step-by-Step Guide to File Amended Returns

1

Log in to iTax

Visit itax.kra.go.ke and log in with your credentials.

2

Navigate to File Returns

Click "Returns" → "File Returns".

3

Select Tax Obligation

Choose "Income Tax - Resident Individual".

4

Select Return Period

Choose the same period as the original return you want to amend.

5

Select "Amended" Return Type

Instead of "Original", select "Amended" from the return type dropdown.

💡 The system will load your previously filed return data.

6

Enter Reason for Amendment

Provide a clear, concise reason for the amendment. Examples:

"Received corrected P9 from employer"
"Forgot to include dividend income"
"Calculation error in allowances"
"Adding insurance relief claim"

7

Make Corrections

The system will display your original return data. Navigate to the relevant sections and make your corrections:

Update incorrect figures
Add missing income sources
Add or correct relief claims
Correct employer details

8

Review Changes

The system will show a comparison between:

Original return figures
Amended return figures
Difference (additional tax or refund)

9

Submit Amended Return

Click "Submit" to file the amended return.

10

Pay Additional Tax (if applicable)

If the amendment results in additional tax:

Generate payment slip from iTax
Pay via M-Pesa Paybill 572572
Use the PRN (Payment Registration Number) as account number

⚠️ Note: Late payment of additional tax may attract interest at 1% per month.

📊 Possible Outcomes of Amendment

💰 Tax Refund Due

If you overpaid tax (e.g., forgot to claim reliefs), you may be entitled to a refund. Apply through iTax under "Refunds".

💳 Additional Tax Payable

If you underpaid (e.g., forgot income), you'll need to pay the difference plus any applicable interest.

⚖️ No Change in Tax

Some corrections may not affect your tax liability (e.g., correcting personal details).

⚠️ Important Considerations

Penalties for Understatement

If KRA discovers you understated income, penalties may apply:

20% of understated tax (if not fraudulent)
75% of understated tax (if fraudulent)

Voluntary disclosure before KRA audit may reduce penalties.

Multiple Amendments

You can file multiple amendments for the same period, but each must reference the most recent return filed.

Audit Risk

Frequent amendments may trigger KRA scrutiny. Ensure your amendments are genuine and well-documented.

🎥 Video Tutorial

▶️ Watch KRA Amended Returns Tutorial

❓ FAQs

Q: How many times can I amend a return?

A: There's no limit, but frequent amendments may attract KRA attention.

Q: Will I be penalized for amending?

A: Not for the amendment itself. However, if additional tax is due, interest may apply from the original due date.

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