Taxpayer Obligations Under Tax Audit:

• Taxpayers are obliged to be courteous, fair, and honest and provide reasonable facilities and assistance during an audit.
• They must respond to all queries raised by the auditors.
• Taxpayers have the obligation to appoint tax consultants/representatives if they wish and notify the TRA accordingly.
• If their records or documents are in a language other than Kiswahili or English, they are obliged to render a translation.
• Taxpayers are not to transact any business with the audit officer, including the payment of tax.

Taxpayer Obligations Under Tax Investigation:

• Taxpayers must allow investigation officers to have full and free access to all places, books, documents, records, and computers. The officers may search such places and take copies without payment.
• They are obligated to permit investigation officers to take possession of records, documents, and computers in their custody or control.
• Where records and documents are not in Kiswahili or English, taxpayers must render a translation.
• Taxpayers must provide complete responses for requests for information, either in writing or orally.
• They are obligated to cooperate with the investigation officers.
• Taxpayers must attend all interviews/discussions as notified by the investigation officers.
• They are prohibited from giving any form of gifts or making any form of payments to the investigation officers.
• Taxpayers are also prohibited from transacting any business with the investigation officers.
• It is an obligation not to obstruct or hinder the investigation officer in their duties, which includes refusing entry, refusing to provide records, failing to provide reasonable assistance, refusing to answer questions, or appointing unapproved tax consultants.

In general, for both tax audits and investigations, taxpayers have the fundamental obligations of registration, filing of returns, ensuring the accuracy of returns, making timely payment of taxes, issuing and demanding fiscal receipts/tax invoices, and cooperating with the TRA.

These obligations are in place to facilitate the TRA’s work in ensuring tax compliance and combating tax evasion. Failure to meet these obligations can lead to penalties and other consequences.