KRA Tax Compliance

• KRA Tax Compliance – Law Simplified 1. What is KRA Tax Compliance? Tax compliance in Kenya refers to the fulfillment of all tax obligations under the law, including: Filing returns (PAYE, VAT, Income Tax, etc.) Paying taxes on time Having no outstanding liabilities or penalties A KRA Tax Compliance Certificate (TCC) is an official document issued by the Kenya Revenue Authority confirming an individual or business is up to date with their tax obligations. 2. Procedure to Follow by Scenario a) If you’re an Individual or Sole Proprietor: Log in to your iTax account. Ensure all tax returns are filed and paid. Go to “Certificates” > “Apply for Tax Compliance Certificate”. Submit the application (it will show errors if you have pending obligations). If compliant, certificate is issued instantly. b) If you’re a Company or Partnership: File all returns on time (e.g., PAYE, VAT, Income Tax, WHT). Ensure all directors and company PINs are compliant. Request Tax Compliance Certificate from the company’s iTax account. If flagged, resolve issues or file a waiver request for penalties. c) If...