I havent told him to go to kra and bribe anyone.i have simply referred him to tax consultants who understand taxation matters and know the bureaucratic red tape that is kra.

Kenya's taxation is based on SELF ASSESSMENT.

If you make a mistake in you self-assessment and KRA discovers it 20 years later, you must pay it all inclusive of the penalties!

Sounds unfair, but that's how it is.

On the issue of taking double relief, the error would have come out clearly if he had filled out tax returns in each year and DECLARED ALL his sources of income.

This is because the tax return form captures the TOTAL INCOME; then evaluates the TOTAL TAX due; then deducts the SINGLE RELIEF allowed.

That way, if he had been erroneously allowed relief by two different employers, the error would have showed up automatically on the tax return form.

Nevertheless, I think the best course of action is to enter into a repayment agreement with KRA and then request a compliance certificate on the basis that he is complying with the repayment plan.

But if he chooses to dispute the tax demand, he will be in for a long haul---which will end long after the elections!

Personal relief is Sh13,944 in any one tax year. If the extra was paid 15 years ago, the tax on it was about 25% = Sh3,486.

Add 20% penalty and it comes to sh4,183

Now accumulate compound interest at the rate of 2% per month for 15 years - 180 months - and the amount due comes to sh147,754.

As you can see, the 200k demand doesn't seem far-fetched....

How long is it? How many years?