KRA Removes Controversial ‘Special Table’ Used to Monitor Taxpayers

Thousands of Kenyan taxpayers are set to breathe a sigh of relief after the Kenya Revenue Authority (KRA) announced it is removing the controversial “special table”, a list used to monitor taxpayers.

According to KRA, the special table was first meant to target tax evaders and people involved in fraud. But over time, it ended up being used on many honest businesses, causing unnecessary stress and making it harder for them to operate.

In a memo released on March 10 2026, by the Authority to its staff, KRA said that all taxpayers placed on the list for reasons other than serious fraud or missing trader schemes will be removed immediately. KRA relationship managers will contact these taxpayers and explain what they need to do to stay compliant.

“The special table was meant to stop tax evasion, but it ended up punishing genuine businesses instead of helping them pay their fair share,” the memo said.

KRA Discontinues Use of ‘Special Table’ for Most Taxpayers Over Abuse Concerns

At the same time, the Authority clarified that the change does not affect people involved in serious tax fraud or missing trader schemes.

“Please note that placing taxpayers on a special table has been discontinued forthwith. The only exception to this rule is taxpayers engaging in the missing trader scheme either as beneficiaries or facilitators or taxpayers involved in tax fraud,” said the Taxman.

KRA also clarified that any new additions to the list will require proper approval.

The removal process for those who don’t belong on the special table will be completed by Thursday, 12 March 2026.

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About the VAT Special Table

It is a mechanism that helps KRA track and manage VAT compliance more closely, especially for certain categories of VAT-registered taxpayers. The aim is to support compliance, prevent fraud, and protect honest traders.

Taxpayers may be added to the VAT Special Table if they fall into any of the following categories:

PRWPs (Payment Returns Without Payments): Those who have filed returns but failed to make payments for six months or more, unless they’re on a payment plan or have made partial payments.
TIMS/eTIMS Non-Compliant: Those who have not transitioned from the old ETR system to the new TIMS or eTIMS as required by the VAT (Electronic Tax Invoice) Regulations, 2020.

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Non-Filers: Taxpayers who have not filed any returns for six months or more.
Nil Filers with Input Tax Claims: Those filing nil returns for six months or more, but with input VAT claims linked to them.
Missing Traders: Those found through audits or investigations to be involved in fictitious VAT claims or fake credit notes.

Effects of a Taxpayer Being Listed

If your PIN is on the VAT Special Table:

You will be blocked from filing VAT returns in iTax. A message will prompt you to contact your KRA Tax Service Office (TSO).
Input VAT from affected traders cannot be claimed by other businesses. Any VAT return using their PIN will be flagged.
Penalties for non-filing while under review will be handled administratively.

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