A Comprehensive Write-up on What You Need To Know About KRA

Though, Kenya Revenue Authority which likely abbreviated or called KRA is not a new agency to Kenyans. But, there are people who don’t really have a clear understanding of how the agency regulates. In this article, you will be given detailed information on how to check your KRA status, how to register for KRA online, how to get a KRA pin, the cost to apply for a KRA pin, etc.

About KRA

Kenya Revenue Authority (KRA) is an agency of the Government of Kenya that is responsible for the assessment, collection and accounting for all revenues that are due to government, in accordance with the laws of Kenya.

What Is KRA iTax

KRA iTax is an online platform designed to provide various online services in order to simplify the tax-based responsibilities. Taxpayers can file iTAX KRA returns for Pay As You Earn (PAYE), Value Added Tax (VAT), Individual Income Tax Return, Corporate Income Tax, Partnership Tax Returns and Excise.

The tax obligation under various Kenya Act requires businesses or individuals to register under KRA iTax Portal. Registering under the KRA iTax portal enables the taxpayers to file the returns and make the tax payments. To be called a registered taxpayer, you should apply for PIN registration. While applying for the KRA PIN, you will be required to select the tax obligation applicable to you.

KRA Registration Requirements

How To Register For A KRA PIN

• PIN registration is an online process done on iTax.
• Residents receive their PIN Certificate instantly after completing the online registration form.
• Non-residents receive an acknowledgement receipt which they should present to Times Tower, alongside other relevant documents, to complete their registration process.

Residents

• National ID/Alien ID Card details.
• Employers’ PIN details for those who are employed.
• Business registration certificate details for those in business.

Non-Kenyan Employee (Residing In Kenya) Other Than A Refugee

• Letter of introduction by employer.
• PIN of employer or employer’s representative and in that case the PIN of representative.
• Valid Tax Compliance Certificate of the Representative.
• Original Valid Passport of the applicant.
• Resident permit/ special pass of applicant (confirm endorsement of work permit in the passport) and name of employer on the permit.
• KRA PIN application acknowledgement receipt.

Non-Resident Employee Or Professional Residing In Kenya And Working In The Country For A Period Not Exceeding Three Months.

• Letter of introduction by employer.
• employers PIN or employer’s representative and their PIN.
• Valid Tax Compliance Certificate of the representative.
• Valid Special Pass of applicant.
• Original valid Passport of applicant (Confirm endorsement of Special Pass in the passport) and name of the employer on the permit.
• KRA PIN application acknowledgement receipt.

 Employees Of Organizations Covered Under The Privileges And Immunities Act Cap179 E.G. United Nations, UNICEF Etc.

• An Endorsement by the Ministry of Foreign Affairs on the letter from the privileged body to KRA.
• Original Passport and identity card for officials of UN Agencies (confirm endorsement of immigration exemption status in the passport).
• KRA PIN application acknowledgement receipt.

Employees Of Institutions Related To Organizations Or Bodies Covered Under The Immunities And Privileges Act Cap 179 E.G. J.I.C.A, IFC, International School Of Kenya,  German School Etc

• Letter of Introduction by the Employer and PIN.
• Original Passport.
• Identity card for officials of International Organizations (confirm endorsement of immigration exemption status in the passport).
• An Endorsement by the Ministry of Finance and a copy of the gazette notice.
• Original Valid Passport of applicant.
• KRA PIN application acknowledgement receipt.

 Diplomat (Residing In Kenya)

• Ordinary Original Passport and Diplomatic card.
• Copy of diplomatic card and Passport endorsed by Ministry of Foreign affairs.
• Copy of exemption stamp on the passport/Notification of arrival.
• KRA PIN application acknowledgement receipt.

Non-Resident Married To A Kenyan Citizen

• Original and copy of Marriage certificate. Certified copy of Marriage certificate if from another country.
• Original and a copy of Identity card and PIN of Kenyan spouse.
• Dependent’s Pass from immigration.
• Original Valid Passport (Confirm endorsement of dependent pass in the passport).
• KRA PIN application acknowledgement receipt.

Non-Citizen Students Or Interns

• Original and copy of valid Passport (Confirm endorsement of student pass in the passport).
• Original and copy of valid student pass.
• Original and copy of Letter of introduction/admission from institution as per the student pass.
• KRA PIN application acknowledgement receipt.

British Army Personnel

• Original passport of applicant.
• Letter of introduction by the British Peace Support team in Kenya.
• Copy of the Memorandum of Understanding between Kenyan and British Government.
• KRA PIN application acknowledgement receipt.

Refugee Residing In Kenya – Employed Or In Business

• Original and Copy of a valid Refugee ID (Validity is now 5 yrs ).
• Introduction letter from Department of Refugees Affairs secretariat.
• Letter from Employer if employed.
• Business Registration Certificate (Most of those in Business are individuals).
• Work permit from Immigration ( class M permit).
• KRA PIN application acknowledgement receipt.

Non-Kenyan, Non Resident Account Re-Activation

• Letter of introduction.
• PIN number of a registered tax agent.
• Valid Tax Compliance Certificate of the tax agent.
• Original and copy of valid passport.
• A copy of the page on which the visa is endorsed.
• Letter of appointment of the tax agent by the applicant.
• Letter from bank as proof of account holding.
• KRA PIN application acknowledgement receipt.

What Is KRA PIN?

A PIN is a Personal Identification Number used for doing business with Kenya Revenue Authority, other Government agencies and service providers. The KRA PIN will be issued once you complete the online PIN registration. The steps to obtain KRA iTax PIN are detailed in the section below.

Who Should Have A PIN?

Based on the tax obligation applicable on you, you are required to have a PIN if you are:

• Employee
• Business
• If you Have rental income
• Wish to apply for a HELB Loan
• Want to perform a certain type of transactions listed in the first schedule of the Act.

How Much Does It Cost To Apply For KRA PIN?

The default KRA PIN Cost (KRA application charges) is Kshs. 200/= only. Pay easily and conveniently today for your PIN application online using M-Pesa till number 745508.

How To Register For KRA PIN In iTax Portal

For you to obtain a KRA PIN, you need to apply for PIN registration in KRA iTax Portal. The following are steps to register for KRA PIN in iTax Portal.

• Visit KRA iTax Portal using https://itax.kra.go.ke/KRA-Portal/
• Select “New PIN Registration” on the homepage of KRA iTax Portal.

Select the Taxpayer Type (Individual or Non-individual) and Mode of Registration (Online or Upload form) in e-Registration form as shown in the below.

• Based on the taxpayer type and registration mode, iTax PIN registration form will open. The types of details to be furnished in the PIN registration form are different for individual and Non-individual.
• For Non-individuals, the PIN registration form consists of 4 broad categories listed below:

1. Basic Information
2. Obligation
3. Director Associates
4. Agent Details

• You need to furnish all the mandatory details along with the required supporting documents and submit the KRA iTax PIN registration form
• On submitting, a pop-up to confirm the e-mail ID you had mentioned in the PIN registration form. You can confirm by clicking ‘OKAY’ if the ID is correct
• On successful submission of the iTAX PIN registration form, iTAX PIN will be displayed immediately on the iTax page. You can also download it and print. Another copy of your iTAX PIN will be mailed to your ID.

Creating Your iTax Login Password

On successful submission, login to your email and you will find your iTax PIN and password generated by KRA iTax Portal. Visit KRA iTax Portal and mention the iTax PIN and password you have received. On mentioning, you will be re-directed password change page. Here, you can change the password and also you need to create a security question which will help you to recover your iTax profile.

Documents Required For iTax PIN Registration

A Company Applying For New PIN Registration

The following are documents required to be submitted by a company applying for new PIN registration:

• Copy of Certificate of Incorporation
• Copy of CR12 (a legal document listing shareholders or directors of the company)
• Copy of Memorandum and Article of Association (optional)
• Copy of PIN Certificate for one of the company’s directors
• Copy of Tax Compliance certificate of one of the company’s directors
• Copy of the Acknowledgement Receipt

Partnership Firm Applying For New PIN Registration

The following are documents required to be submitted by a partnership firm applying for New PIN registration:

• Copy of the Acknowledgement Receipt
• PIN Certificate for one of the partners
• Deed of the partnership (optional)
• Tax Compliance certificate of the partners (optional)

How To Check Your KRA Application Status

The KRA portal is designed with the application ‘Status Checker’ which allows the taxpayers to check the status of the application filed with KRA. The taxpayer can check the status of Registration, Payment, Return and status of the problem reported to KRA.

To check the status, you can visit the KRA portal using https://itax.kra.go.ke/KRA-Portal/ and click ‘Status of your application’ under ‘Status Checker’. Click here to directly navigate to the status screen.

On visiting the above link, you have to select the application type such as registration return, payment etc. and mention other details like reference number, acknowledgement number etc. as applicable.

How To Verify Your PIN From KRA Portal

The KRA Portal allows the taxpayers to verify the PIN (Personal Identification Number) using ‘PIN Checker’ service. Using PIN Checker, you can verify whether a PIN is genuine or not. A genuine PIN is one which is generated by the KRA Portal in line with Domestic Taxes Department System and is in active status. The Information provided by the PIN Checker is limited to basic details of the taxpayer.

To verify the PIN, you can visit the KRA portal using https://itax.kra.go.ke/KRA-Portal/ and click verify PIN available under PIN Checker. You can Click here to directly navigate to PIN checker screen.

How To Verify Your Tax Compliance Certificate (TCC) From KRA Portal

The taxpayer can verify the Tax compliance certificate from KRA Portal using TCC checker. The Tax Compliance Certificate Checker in the iTax portal allows you to confirm the validity of a Tax Compliance Certificate (TCC). By entering a genuine TCC Number, the system will generate and display the PIN, Name of the Holder, and the TCC status.

To verify the Tax Compliance Certificate (TCC), you can visit the KRA portal using https://itax.kra.go.ke/KRA-Portal/ and click verify TCC available under TCC Checker. Click here directly navigate to the TCC checker screen.

On visiting the above link, please enter your TCC Number in the input box using the format KRAXXXXXXXXXXX e.g. KRA10041212012.

How To Generate New PIN In KRA Portal

If you are an individual or a non-individual requiring a new PIN, you can do it from KRA Portal. On visiting KRA portal, you have to click ‘Get a New PIN’ under New PIN Registration and complete the e-registration form.

Click here to directly navigate to the e-registration form.

How To Reset Your KRA Portal Password

To log in to KRA Portal, you need a valid PIN and the password. In case, if you lost the password or don’t remember it, the KRA portal allows you to reset the password online. To reset your KRA portal password, follow the steps given below.

• Visit KRA iTax Portal
• Enter PIN or User ID” on the left upper part of the page and click continue.
• In the next page, on the bottom left click “Forgot Password or Unlock account”
• A new window opens with a list of security question
• Select your security question from the drop down menu, provide the answer and submit.
• A reset password will be sent to your email address

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