The Kenya Revenue Authority (KRA) is seeking expanded powers through the Finance Bill 2026 that would allow them to freeze taxpayer bank accounts and assets even when a tax assessment is under appeal.

• The proposed amendment seeks to delete a clause in the Tax Procedures Act currently protecting taxpayers with appeals from KRA agency notices.
• This marks the fifth attempt by the National Treasury to introduce this change, previously including requirements for taxpayers to pay a percentage of the disputed tax.
• Tax experts express concern that this could be abused and may lead to liquidity issues for businesses, potentially mirroring practices in Uganda and Tanzania.