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Home Domestic Taxes Large Taxpayers Office About LTO Vision and Mandate

About LTO PDF Print


The Large Taxpayers Office (LTO) was formed as an operations unit in 1998 to provide one-stop shop services in the administration of Income Tax and VAT matters affecting large taxpayers. LTO's primary objective has been to promote efficient tax administration with the goal of achieving compliance at minimum cost to both taxpayers and Kenya Revenue Authority (KRA).

LTO was established as a fully-fledged department in the year 2006 with the sole purpose of administering Domestic Tax matters affecting large taxpayers.
In the framework, LTO is headed by a Commissioner whose mandate is as outlined below.

LTO aims to improve services to Kenya's largest taxpayers by means of focused customer care informed through better interaction and consultation. In doing so LTO coordinates closely with its counterpart, the Domestic Revenue department, on all policy matters affecting the administration of Domestic Taxes.


The Large Taxpayers Office Vision is "To be the Centre of Excellence in Tax Administration using Strategies consistent with the KRA's vision."


LTO's mandate covers the administration of Income Tax, VAT, Domestic Excise and Agency Taxes and Levies in respect of the following:

  • All companies with annual turnover in excess of Kshs. 750 million plus their subsidiaries and Associates.
  • Banks and Insurance companies irrespective of turnover threshold.
  • Oil exploration companies.
  • All tobacco companies.
  • Manufacturers of Wines and Spirits subject to turnover threshold.
  • State Corporations with annual turnover/budget in excess of Kshs. 750 million.
  • Head Office operations of Central Government Ministries and Departments.
  • Local Authorities with City status.

The current taxpayer population (September 2010) comprises of approximately 1100 institutions contributing about 75% of Domestic Taxes revenue.

The list of LTO taxpayers can be viewed here (pdf)


There are 4 core units within LTO's service delivery chain:

    1. Taxpayer Services
  1. Refunds
  2. Taxpayer Education
  3. Taxpayer Recruitment
  4. FAQs

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Phone: 2817054
Contact: Elizabeth Meyo

    1. Compliance & Debt Management
  1. Relationship Management
  2. Collection
  3. Queries and disputes
  4. Enforcement
  5. Returns Processing

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Phone: 2817066
Contact: Karen Nginda

    1. Audit
  1. Procedural audits
  2. Refund claims audits
  3. Objections and Appeals

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Phone: 2817062
Contact: James Githii Mburu

    1. Policy formulation

This function is jointly shared with the Domestic Revenue department. It deals with the policy framework in respect of the following:

  1. Service standards - timeliness in processing returns, queries, refunds.
  2. Legal queries - legislation, objections, appeals, tribunal proceedings.
  3. Audit - standards, quality assurance, assignment selection.
  4. Compliance & Debt Management - taxpayer statements, dispute resolution, distress action.
  5. Double Tax Agreements

Matters concerning policy formulation should be addressed to the Commissioner's attention using the details provided within the Contacts section.


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