KRA Alternative Dispute Resolution

The KRA Alternative Dispute Resolution (ADR) is a voluntary, participatory and facilitated discussion over a tax dispute between you as the taxpayer, and the Commissioner.

A tax dispute commences when you, the taxpayer objects to a decision made by the Commissioner or to an appealable decision under the Tax Procedures Act of 2015.

The dispute culminates with an appeal to the Tax Appeals Tribunal or Courts of law.

The process was introduced in 2015 and is widely favored over litigation and seeks timely dispute management without the limitations of a judicial process such as delayed decisions and increased costs.

A mediator is involved to facilitate the process and cannot impose any decision with regard to the dispute. The mediators guide you and KRA towards finding an amicable solution to the dispute.

Key Benefits of KRA Alternative Dispute Resolution (ADR)

  • Results in faster resolution of conflicts.
  • Costs much less than a litigation process.
  • Improves the relationship between you and KRA.
  • Easier to comply with a negotiated outcome.
  • It’s strictly confidential.

When Should You Apply for KRA Alternative Dispute Resolution (ADR)?

  • Before confirmation of an assessment;
  • Following issuance of an objection decision but where the taxpayer and KRA mutually agree to self-review.
  • Where the dispute is before the Tax Appeals Tribunal/Courts but both the taxpayer and KRA seek an out of court settlement.

How to Apply for KRA Alternative Dispute Resolution (ADR)

To apply for KRA Alternative Dispute Resolution, download the ADR application form >>> Standard ADR Application Form Revised <<<. Fill the form and submit it to KRA Tax Dispute Resolution Division. 

The KRA Tax Dispute Resolution division is located at Ushuru Pension Towers, (formerly Corporate Business Centre) Block B, 7th floor along Elgon Road in Upperhill, Nairobi.


Matthews Ohotto is a holder of Second Class Honours Upper Division Degree in Business Information Technology (Bachelor of Business Information Technology – BBIT) from Jomo Kenyatta University of Agriculture and Technology (JKUAT). He is the Founder of both Portal (an online portal that focuses on offering better KRA Services to Kenyans both locally and globally) and Blog.