The Kenya Revenue Authority has asked property owners in the country to submit documents over properties that were once used as collateral for unpaid taxes.
In a Tuesday notice dated March 10, the taxman said it is in the process of reviewing and updating its records over properties that are restricted or charged as a result of unpaid tax.
The KRA explained that the restrictions were placed on the properties under the authority’s powers as provided in Section 103 of the Income Tax Act by the Commissioner of Income Tax. However, the section has since been repealed. Others were placed by the authority to ensure the tax was paid.
These restrictions were meant to ensure the owners of the properties at the time the tax was outstanding were not allowed to sell the properties until the outstanding tax was cleared.
However, over time, the owners of the properties may have cleared the outstanding tax. Moreover, the owners of the properties at the time the restrictions were placed may not be the current owners.
In this respect, the KRA has asked the owners of the properties where the restrictions were placed as a result of outstanding tax to submit documentation.
The owners are required to submit a copy of the property title deed, a copy of the land search certificate, and the Personal Identification Number (PIN).
“The members of the public are hereby called upon to submit copies of their property title documents on which the Commissioner for Income Tax or KRA has placed a charge or restraint for purposes of verification,” the taxman said.
The documents are required to be submitted by email or in person to the Office of the Commissioner for Legal and Board Services at the Ushuru Pension Towers in Upper Hill, Nairobi.










