The Tax Compliance Certificate Checker 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.
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Saturday, 4 November 2017
Tax Compliance Checker Checker
Saturday, 22 April 2017
Sunday, 15 January 2017
Breaking- Revision of Individual Income Tax Rates (Effective 1st January 2017)
Kenya Revenue Authority wishes to notify Employers, Employees and the Public, that the Government, through the Finance Act 2016 has revised the Residents individual rates of tax and increased the personal relief from ksh 13,944 Per Annum to ksh 15,360 Per Annum with effect from 1st January 2017.
For more details download PUBLIC NOTICE - REVISION OF INDIVIDUAL INCOME TAX RATES.pdf
Saturday, 24 December 2016
KRA Complaints and Information Centre
| Address: | |
| Office of the Commissioner General Times Tower, 30th Floor. P.O. Box 48240 - 00100 GPO Nairobi |
| E-mail: | cic@kra.go.ke |
| Telephone: | + 254 (0)20 281 7700 (hotline ) + 254 (0)20 281 7800 (hotline ) + 254 (0)20 34 33 42 |
| Fax: | + 254 (0)20 34 13 42 |
| Information: |
Kenya Revenue Authority committed to upholding professionalism,
integrity, transparency and fairness. Accordingly, the Authority has
established a 24-hour Complaints and Information Centre under the office
of the Commissioner General, equipped with hotlines, fax line, voice
mails and e-mail facilities to recieve complaints and information on
irregularities. Members of the public are encouraged to report all cases of curruption and other drawbacks including failure to file returns, failure to pay correct taxes, tax evasion activities, non-payment of duty on imported goods including motor vehicles, diversion of transit goods, undisclosed payments to employees, fake logbooks and driving licenses, unethical conduct by KRA officers and /or taxpayers, etc. This information will help us uncover and effectively address cases of corruption and other drawbacks. |
Thursday, 7 July 2016
Download KRA APP
Download KRA APP NOW
Sunday, 12 June 2016
Monday, 14 December 2015
Friday, 30 October 2015
KRA PIN Checker
The PIN Checker allows you to confirm whether or not a
particular PIN is genuine. A genuine PIN will have been generated by the
KRA - Domestic Taxes Department System, stored and is in current use.
The Information provided by the checker is limited to only PIN numbers
and names.
Click here to Check KRA PIN
Click here to Check KRA PIN
Sunday, 25 October 2015
KRA M-Service
The KRA M-Service
Kenya Revenue Authority in its bid to improve service delivery to its clients, the taxpayers, has implemented a mobile phone-based services platform, The KRA M-Service.The KRA M-Service has two service components i.e.
1. SMS and USSD Informational Services
The
SMS and USSD informational services are meant to have the taxpayer
access specific information held in KRA by making simple queries on SMS
or the menu driven USSD. This is aimed to decongest KRA banking halls as
taxpayers will be enabled to get the information through their mobile
phones rather than by visiting KRA offices.The services are uniformly available through the following mobile network operators:
a) Airtel b) Orange c) Safaricom
For
successful SMS query, you are required to have some basic information
(identifier) of what you are querying for e.g. Vehicle Registration
Number, Simba Entry Number, etc. You should then send the SMS in the
format recommended for the particular service to SMS Number 22572.See Guide KRA m-SERVICE GUIDE - SMS & USSD Information Services
The USSD Service is menu driven and you are required to dial the USSD code *572# to access the menu. You should then type in the relevant identifier for the service sought e.g. PIN, Vehicle Registration Number, Simba Entry Number, etc.
The services available in these two platforms are listed below:
- Domestic Taxes: Individual PIN Checker, Company PIN Checker, Tax Compliance Certificate Status Checker, Tax Station Enquiry.
- Customs Services: Clearing Agent Status, Manifest Status, Manifest Amendment Status, BL/AWB Status, IDF Status, Entry Status Validation, Direct Assessment Amount Payable, Temporary Car Exportation Status, Simba Entry Amount Payable, F147 Amount Payable, Simba Entry Payment Status, F147 Payment Status
- Traffic Revenue: Logbook Postage Status, Driving License Postage Status, Driving License Classes.
2. Mobile Payment of All Taxes & E-slip Generation for Traffic Revenue fees
The mobile payment system is meant to simplify the tax payment
process as well as provide taxpayers with a more convenient alternative
for payment of various taxes that amount to KES 70,000 or below.The mobile payment service is available on:
- Safricom MPESA using the Paybill option with KRA Business Number 572572
- Airtel Money by dialing the KRA USSD code *572# and selecting 2. Payment
- Domestic Taxes – iTax
- Customs Services – Simba
- Traffic Revenue – By dialing the KRA USSD code *572# and selecting the E-Slip Generation self service menu.
The E-Slip generation process is only available on Airtel & Safaricom. This service attracts a network operator charge of KES 5.
See Mobile Payment & E-Slip Generation User Guides
Saturday, 19 September 2015
What items are exempt from duty upon importation?
The Fifth Schedule to the East African Community Customs Management Act 2004 lays out the Exemptions Regime;
Part A – Specific Exemptions ‘Privileged Persons and Institutions’
Part B – General Exemptions ‘Exempt Goods’
What are the requirements to enable me travel across Kenyan borders by road with a personal car?
For Kenyan residents traveling with a vehicle registered in Kenya, you will have two options;
- Deposit your logbook with Customs at the point of exit or border and collect it upon re-entry into the country.
- Alternatively, you could deposit your logbook with Customs - Motor Vehicle Valuation Section at Forodha House, Jomo Kenyatta International Airport.
How much duty can I expect to pay on importation of a second hand motor vehicle?
The duty payable on the importation of a motor vehicle is as follows:
The CIF value of the vehicle is also deduced from the Current Retail Selling Price (CRSP) of the vehicle
- Import Duty: 25% of the CIF value of the vehicle
- Excise Duty: 20% of the (CIF value + Import Duty)
- VAT: 16% of the (CIF value + Import Duty + Excise Duty)
- IDF: 2.25% of the CIF value or Ksh. 5,000, whichever is higher, is payable.
The CIF value of the vehicle is also deduced from the Current Retail Selling Price (CRSP) of the vehicle
What is the maximum age of second hand motor vehicles allowed into the country
What is the maximum age of second hand motor vehicles allowed into the country?
Motor vehicles of over 8 years old are not
allowed into Kenya as per the KS 1515:2000 quality standard by the
Kenya Bureau of Standards. Kenya Customs enforces this requirement.
This year, we are allowing vehicles manufactured in the year 2001 and thereafter.
This year, we are allowing vehicles manufactured in the year 2001 and thereafter.
Friday, 18 September 2015
What is the procedure and the requirements for importation into Kenya and clearance through Customs?
To import any commodity into Kenya, an
importer will have to enlist the services of a clearing agent who will
process the import documentation through Kenya Customs electronically on
the Simba 2005 system and clear the goods on your behalf.
To view a listing of licensed clearing agents, click here.
An import declaration fee (IDF) of 2.25% of the CIF Value subject to a minimum of Ksh. 5,000.00 is payable.
Customs will assess duty payable depending
on the value of the item(s) and the duty rate applicable. The East
African Community Common External Tariff laying out the duty rates of
imported items is available here.To view a listing of licensed clearing agents, click here.
An import declaration fee (IDF) of 2.25% of the CIF Value subject to a minimum of Ksh. 5,000.00 is payable.
Personal Identification Number (PIN).
Personal Identification Number (PIN).
Q1. What is PIN?
A1. PIN is a unique, computer generated number used to identify a person for purposes of transacting business with KRA.
Q2. Who is required to register for PIN?
A2. Any person with income or who anticipates earning some as well as a person who intends to carry out certain transactions e.g registration for VAT ,government contracts etc.
Q3. What are the requirements for PIN registration for?
a. Sole Proprietorship. Complete PIN application form, ITQ1 and attach a copy of National ID, Driving License or Passport. A sole proprietorship uses the owners PIN.
b. Limited Company Complete PIN application form ITQ2 and attach copies of Registration certificate, Memorandum & Articles of Association and Directors. PIN certificates.
c. Partnership Complete form ITQ2, attach copies of Partners. PIN certificates, Registration certificate and Partnership deed.
d. NGO's ITQ2, copies of registration certificate and PIN Cards for authorized signatories.
e. Non Resident Companies As in (b) Above, INCLUDING: Name, address and PIN of local Agent: Local Bank Account(s)
Q4. Are there special forms for PIN registration?
A4. Yes. ITQ1 for Individuals (and Sole Proprietorship) and ITQ2 for Companies, clubs and partnerships.
Q5. Is there anything else a taxpayer needs to take note of with regard to PIN?
A5. PIN related offences . Failure to quote PIN on any document forwarded to KRA and failure to apply for any obtain PIN constitute offences. PIN is obtained free of charge.
Q1. What is PIN?
A1. PIN is a unique, computer generated number used to identify a person for purposes of transacting business with KRA.
Q2. Who is required to register for PIN?
A2. Any person with income or who anticipates earning some as well as a person who intends to carry out certain transactions e.g registration for VAT ,government contracts etc.
Q3. What are the requirements for PIN registration for?
a. Sole Proprietorship. Complete PIN application form, ITQ1 and attach a copy of National ID, Driving License or Passport. A sole proprietorship uses the owners PIN.
b. Limited Company Complete PIN application form ITQ2 and attach copies of Registration certificate, Memorandum & Articles of Association and Directors. PIN certificates.
c. Partnership Complete form ITQ2, attach copies of Partners. PIN certificates, Registration certificate and Partnership deed.
d. NGO's ITQ2, copies of registration certificate and PIN Cards for authorized signatories.
e. Non Resident Companies As in (b) Above, INCLUDING: Name, address and PIN of local Agent: Local Bank Account(s)
Q4. Are there special forms for PIN registration?
A4. Yes. ITQ1 for Individuals (and Sole Proprietorship) and ITQ2 for Companies, clubs and partnerships.
Q5. Is there anything else a taxpayer needs to take note of with regard to PIN?
A5. PIN related offences . Failure to quote PIN on any document forwarded to KRA and failure to apply for any obtain PIN constitute offences. PIN is obtained free of charge.
Wednesday, 16 September 2015
Thursday, 10 September 2015
how to retrieve kra pin
You can visit any KRA office with a copy of your National ID to get
details on your PIN. Alternatively, simply send an email to controlroom@kra.go.ke to get details of your PIN sent to your mailbox
Thursday, 27 August 2015
Employee Guide to Pay As You Earn (PAYE).
Q1. What is PAYE?
A1. It is a system of taxing employment income.
Q2. What are the employees' income tax rates?
A2. The annual rates are as follows:
First KShs. 121,968 @ 10%
Next KShs.114, 912 @ 15%
Next KShs.114, 912 @ 20%
Next KShs.114, 9120 @ 25%
Above KShs. 466,704 @ 30%.
These rates also apply to individual and wife's employment, wife's self-employment income and wife's professional income. Personal relief w.e.f 1-1-2005 is Kshs. 13,944 p.a or KShs 1,162 p.m
First KShs. 121,968 @ 10%
Next KShs.114, 912 @ 15%
Next KShs.114, 912 @ 20%
Next KShs.114, 9120 @ 25%
Above KShs. 466,704 @ 30%.
These rates also apply to individual and wife's employment, wife's self-employment income and wife's professional income. Personal relief w.e.f 1-1-2005 is Kshs. 13,944 p.a or KShs 1,162 p.m
Q3. Are there any allowances, which are not subject to PAYE?
A3. In principle, all allowances paid to employees are subject
to tax except the valued medical services provided by an employer
Expenses reimbursed by an employer are also exempt where they were
incurred to earn employment income.
Q4. How can I compute PAYE?
A4. Compute tax on Basic salary + Benefits using the prevailing rates and give appropriate personal reliefs.
Q5. Are employees entitled to relief?
A5 Yes. Current personal relief is Kshs.1, 162 per month or
Kssh.13, 944 p.a. Insurance relief on education policy for children,
life of self or spouse, allow 15% of premiums paid subject to a maximum
of Ksh.3, 000 per month or kshs.36, 000 p.a
Q6. Is an employee obliged to file a tax return?
A6 Yes it is a statutory requirement w.e.f 2002 year of income
Q7. What happens when you have other incomes along with employment income?
A7. Declare all the income in the relevant columns of the tax
return; giving supporting evidence e.g. rent schedules, dividend
certificates, business accounts e.t.c.
Q8. How do you check if you have paid the right amount of tax?
A8. Obtain the relevant tax rates from any KRA office nearest to you and compute your tax liability to cross check for accuracy.
Q9. What do you do if you think you have the wrong amount of tax?
A9. If you have underpaid, please pay the balance. In case of overpayment, you may apply for a refund
or advice the Commissioner to utilize it for future tax liability.
Q10. What are the consequences of not paying the right amount of tax?
A10. If you underpay, penalties and interest will be imposed on
the difference. Overpayment on the other hand, will deprive your
business of the much needed operating income.
Q11. What do you do to ensure you always pay the right amount of tax each year?
A11. Use the relevant tax rates to compute your tax liability
and claim all expenses and reliefs you are entitled to. Incase of
difficulty please consult your tax agent or any KRA office nearest to
you.
Q12. Do you have to keep records?
A12. Record keeping will help you to accurately determine your correct tax liability i.e to
avoid overpayment or under declaration of income and tax.
Q13. What are your rights?
A13
- To only pay the equitable tax.
- To obtain a refund in case of overpayment.
- Access to full information regarding your tax matters, including PAYE matters.
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