
Voluntary Tax Disclosure Programme is a tax amnesty programme designed to assist taxpayers to regularize their tax compliance status, by allowing them to voluntarily declare their historical tax liabilities to the Kenya Revenue Authority (KRA), with a view of the remission of penalties and interest. The programme was introduced vide Finance Act, 2020 and took effect on the 1st January 2021. The programme shall run for 3 years up to 31 December 2023.