What is a KRA PIN?

It is a personal identification number which identifies you for purposes of transacting business with Kenya Revenue Authority, other Government agencies and service providers.

Uses of a KRA PIN

1. 1. A company, individual or any legal entity shall state their KRA PIN;

On any return, notice or other document submitted, lodged, or used for the purposes of a tax law, or as otherwise required under a tax law; or

• On any documentation required for a transaction specified below as per the First Schedule of the Tax Procedures Act.

2. One KRA PIN shall be issued to each person and it shall not be used by a person other than the person to whom it was issued.

3. The KRA PIN of a company or partnership may be used by a tax agent when?

• They have given written permission to the tax agent to use the KRA PIN; and
• The tax agent uses the KRA PIN only in respect of the tax affairs of the company or partnership.

  Transactions for which a KRA PIN is required

• Registration of titles and stamping of instruments.
• Approval of development plans and payment of water deposits.
• Registration of motor vehicles, transfer of motor vehicles, and licensing of motor vehicles.
• Registration of business names.
• Registration of companies.
• Underwriting of insurance policies.
• Trade licensing.
•  Importation of goods and customs clearing and forwarding.
• Payment of deposits for power connections.
• All contracts for the supply of goods and services to Government Ministries and public bodies.
• Opening accounts with financial institutions and investment banks. 
•  Registration and renewal of membership by professional bodies and other licensing agencies. 
• Registration of mobile cellular pay bill and till numbers by telecommunication operators.
• Carrying out business over the internet or an electronic network including through a digital marketplace

 What documents do I require to register for a KRA PIN?

• Copy of Certificate of Incorporation.
• Copy of CR12.
• 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.

How do I register for a KRA PIN?

1. Visit iTax, to initiate the process.

2. Click on New "PIN registration"

3. Select Taxpayer type

4. Mode of registration (choose either online form or upload form)

5. Business type as "Others" and select the appropriate business sub type

6. Tax Obligations include:

Income Tax Resident/Non - Resident - This is a compulsory tax obligation for both resident and non-resident individuals for purposes of declaring any income earned within a stipulated period of time. 

Pay As you Earn - If you are an employer, you are required to register for this obligation.

Turnover Tax - It is applicable to businesses whose turnover (income) does not exceed KES 25 million during any year of income. Mainly for those in the informal sector where tax procedures, computation and record keeping are basic.

Value Added Tax - Any person supplying or who expects to supply taxable goods and taxable services with a value of KES 5 Million or more in a year qualifies to register for VAT. The VAT Act also allows for voluntary registration. 

7. Select your Source of income if any and provide necessary details under source selected

8. If you are an agent who will be taking care of a taxpayer duties and obligations, you are required to enter their details in the agent details section.

9. Fill in correct answer to arithmetic sum provided and click on Submit

10. Ensure you input at least 1 KRA PIN of the company director(s) to will be used for the initiation process. Always ensure the directors details are tax compliant and is on iTax.