KRA Statement on New Requirements of Applying for Tax Compliance Certificate

Kenya Revenue Authority (KRA) notifies the public that it has enhanced the Tax Compliance Certificate (TCC) application process to include compliance with eTIMS/TIMS for non-individual entities and individuals with income other than employment income.

Taxpayers seeking a TCC must:

• Be compliant with eTIMS/TIMS registration for persons in business.
• File tax returns on or before the due date for all applicable tax obligations.
• Make payment of tax on or before the due date.
• Settle all outstanding tax liability and/or apply for a payment plan which, upon approval, enables the taxpayer to continue with the self-service process of TCC application.
• Be VAT compliant (including VAT Special Table status).

Taxpayers can apply for a TCC through the iTax platform. They can check the validity of a TCC using the Certificate Checker on https://itax.kra.go.ke/KRA-Portl/.