KRA penalizes taxpayers for various tax related offences. Some common ones include not filing of annual returns by the due date, not deducting Pay as You Earn (PAYE) and failure to pay for stamp duty, excise duty or VAT.
Each of these offences carry a penalty which carries a particular amount in fines. Outstanding penalties and the amounts charged can be checked in the iTax dashboard as follows.
1. Log into iTax by entering your PIN and password.
2. In your iTax dashboard menu click My Ledger and select General Ledger.
|Select General Ledger|
3. You’ll now be presented with a table containing your PIN and Names and below these a table called Search Parameters. Fill the fields as follows:
|Select Penalty in Transaction Type|
- In the Transaction Type select Penalty.
- In the Account Type select Taxpayer Main Account.
- In the Tax Head/Sub-Head select the Tax obligation you wish to check penalties for. For individual tax payers this will Income Tax – Resident Individual.
- In the Tax Period select the year to check penalties for.
- Leave the transaction dates empty to show all transactions up to the current month.
4. Click the Show Ledger button when you’re finished.
If any outstanding penalties for the period selected are found, they will be listed in a table showing the type of penalty and the amount charged (owed) in the Debit column. Just below the table you can export the data by Printing or to PDF, Excel or Email.