All templates7 October 2026
The Commissioner
Kenya Revenue Authority
Large Taxpayers Office, Nairobi
Dear Sir/Madam,
RE: NOTICE OF OBJECTION — VAT — ASSESSMENT REFERENCE NO. KRA/LTO/ASMT/2026/004418 DATED 21 SEPTEMBER 2026 — KISII HIGHLANDS TEA TRADERS LIMITED (PIN P051234567K)
We act for Kisii Highlands Tea Traders Limited (PIN P051234567K). Our client objects, under section 51 of the Tax Procedures Act (Cap. 469B), to the assessment referenced KRA/LTO/ASMT/2026/004418, dated 21 September 2026, in respect of VAT, in the amount of KES 14,650,000. This notice of objection is lodged within thirty days of our client being notified of the assessment, as section 51(2) requires.
The grounds of objection are as follows:
1. Exported tea was wrongly treated as a standard-rated local supply. The supply ought to have been treated as zero-rated, and the tax, penalties and interest assessed on it ought to be vacated.
Money and debts
Objection to a KRA assessment template (Kenya)
Also called: Objection to KRA Tax Assessment
What it is for
Disputing a tax assessment KRA has sent you.
The Kenyan law it follows
- Tax Procedures Act Cap 469B — s.51(2) (objection within thirty days of being notified), s.51(3) (grounds, amendments required and reasons; undisputed tax paid; documents submitted), s.51(6) (extension of time), s.51(11) (decision within sixty days or the objection is deemed allowed)
- Tax Appeals Tribunal Act Cap 469A
Who prepares it
You can prepare this yourself. It is still wise to have an advocate read it before you sign, especially where a lot of money or a long commitment is involved.
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Sample objection to a kra assessment
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