The Kenya Revenue Authority (KRA) has ordered the removal of taxpayers from the infamous special table.
In an internal memo on Wednesday, March 10, KRA said it has discontinued the placement of taxpayers on the special table.
The authority noted that the special table was introduced as a deterrence tool for tax evaders and people involved in tax fraud and crime.
However, the taxman admitted that the tool has been abused and used to punish genuine taxpayers and businesses.
“Special table was introduced in compliance programme as a deterrence tool for tax evaders and persons involved in tax fraud and crime. However, it has since evolved to the only tool that is being employed to enforce compliance in all aspects.
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“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,” read part of the memo.
KRA instructed that all taxpayers who have been placed on the special table for reasons other than tax fraud or missing trader schemes be removed from the list unconditionally.
The authority said the exercise should be completed by Thursday, March 12, 2026.
“All taxpayers placed on the special table for reasons other than missing trader scheme or tax fraud/crime will be removed from the special table unconditionally starting today.
“Relationship managers will notify the taxpayers of the removal and what is expected of the taxpayer to ensure continued compliance,” KRA stated.
The authority noted that the only exception to the directive applies to taxpayers involved in the missing trader scheme, either as beneficiaries or facilitators, as well as those engaged in other forms of tax fraud.
Further, KRA said additions to the special table would only be done after determining the nature of the scheme in which a taxpayer is involved.
“Addition of a taxpayer to the special table will be done after narrating the nature of the scheme that the taxpayer is involved in a submission to the DC, through the manager and chief manager.
“Addition will be done once approval has been obtained. The removal process for missing trader schemers remains unchanged,” KRA added.
The directive comes a day after KRA announced it will introduce body-worn cameras for customs and border control officers.
In a statement on Monday, March 9, the authority described the introduction of the cameras as a commitment to ensuring that every traveler receives a fair and consistent experience when interacting with customs officials.
KRA noted that customs operations involve some of the most frequent interactions between government officers and the public, including travelers, importers, and traders.
"For too long, ‘it’s your word against mine’ has been an uncomfortable reality at border points. Disputes dragged on. Trust eroded. And the officers doing their jobs right had no way to prove it," the authority said.
According to KRA, the body-worn cameras will help eliminate such disputes by creating a verifiable record of every interaction between officers and members of the public.
