How to File an Amended Tax Return with the Kenya Revenue Authority (KRA)

Visit the KRA iTax portal and log in using your Personal Identification Number (PIN) and password. Ensure your login credentials are accurate to access your account.

Once logged in, go to the ‘Returns’ section and select ‘File Amended Return.’ Choose the appropriate tax obligation, such as ‘Income Tax Resident Individual,’ and proceed to the next page.

Specify the return period for which you are filing the amended return. For example, if correcting a return for 2021, select the period from January 1, 2021, to December 31, 2021.

Click the download button to retrieve the return form. Open the downloaded form and fill in your Personal Identification Number (PIN) and select ‘Amended Return’ as the type of return.

Navigate to Sheet F and input your employer’s PIN, name, and gross pay as per your P9 form. Enter zero in sections for allowances, housing, and pension if not applicable. Repeat this step for additional employers if necessary.

Proceed to Sheet M and enter the taxable salary, tax payable, and tax deducted as per your P9 form. Ensure all values are accurate and match the totals provided in the form.

If applicable, go to Sheet Q to declare any advance tax payments or self-assessment credits. For pension contributions, fill in the details on Sheet T using the values from your P9 form.

Enter your personal relief amount on Sheet T, as provided in your PIN form. Review the tax payable or refundable amount displayed in Section 14 and ensure all details are correct.

Click the ‘Validate’ button to check for errors. If you have additional income or certificates to declare, return to Sheet A and provide the necessary details. Once validated, submit the amended return.