Kenya has increased its use of tax amnesties as a tool to enhance tax collection, improve overall tax compliance, and widen the tax net, most recently by introducing the Voluntary Tax Disclosure Programme.
Under this programme, a taxpayer voluntarily declares any historic tax liabilities for the years 2015 to 2020 to the Kenya Revenue Authority (KRA). The taxpayer then obtains the benefit of not having to pay, under certain conditions, the resulting penalties and interest.
