By Andrew Kariuki
The Kenya Revenue Authority (KRA) has directed the immediate removal of taxpayers from the controversial “special table” compliance list, citing concerns that the tool has been abused and used to punish legitimate businesses.
In an internal memo dated March 10, 2026, issued by the Compliance Management Department, KRA instructed staff within the East and South Nairobi Tax Service Office (EON & SON TSO) to remove taxpayers who had been placed on the special table for reasons other than tax fraud or criminal activity.
The memo, signed by Acting Deputy Commissioner Michael M. Kasingiu, stated that the special table had originally been introduced as part of the authority’s compliance programme to deter tax evasion and individuals involved in tax fraud.
However, KRA acknowledged that the tool had evolved into the primary mechanism used to enforce compliance, resulting in unintended consequences for legitimate taxpayers.
“This has led to abuse of the tool and punishing of genuine business people and taxpayers instead of facilitating them to do business and subsequently pay their fair share of taxes,” the memo states.
Under the new directive, the placement of taxpayers on the special table has been discontinued with immediate effect, except in cases involving missing trader schemes, tax fraud or other tax-related crimes.
According to the memo, any future additions to the special table will require a detailed submission outlining the nature of the suspected scheme and must receive approval from the Deputy Commissioner through the relevant managerial chain.
KRA further directed that all taxpayers who were previously placed on the special table for reasons unrelated to tax fraud or criminal activity be removed unconditionally starting immediately.
Relationship managers have been tasked with notifying affected taxpayers about their removal from the list and advising them on compliance requirements moving forward.
The memo also directed that the removal exercise be completed by Thursday, March 12, 2026.
The “special table” has been used within KRA as a monitoring tool for taxpayers considered high risk in terms of compliance.
However, the latest directive signals an internal shift aimed at ensuring that enforcement measures target actual cases of tax evasion while supporting legitimate business operations.
KRA has in recent years emphasized the importance of balancing tax enforcement with a business-friendly environment that encourages voluntary compliance and economic growth.
