To apply for a KRA (Kenya Revenue Authority) Tax Compliance Certificate (TCC), you’ll need to fulfill the following requirements and provide the necessary documents:
1. Register for KRA PIN
- Ensure that your business is registered with the KRA and has a valid PIN (Personal Identification Number) for tax purposes.
2. Tax Returns and Payments
- Income Tax Returns: Your business must have filed all the required income tax returns up to date.
- Other Relevant Returns: This includes VAT (if applicable), PAYE (Pay As You Earn), withholding tax, and any other taxes that may apply.
- Tax Payments: All taxes due must be fully paid, including any penalties or interest. The KRA will check that you are up-to-date with your payments.
3. Supporting Documents
- Certificate of Incorporation: A copy of your business registration or incorporation certificate.
- KRA PIN Certificate: A copy of the business’s PIN certificate.
- Bank Statements: Proof of payments to KRA for taxes due.
- Company Directors' KRA PIN: If applying for a company, provide the KRA PIN of directors or shareholders.
4. Clearance from Other Agencies (if applicable)
- Depending on your business, you may also need clearance from other relevant agencies like:
- National Social Security Fund (NSSF) for employee contributions.
- National Hospital Insurance Fund (NHIF) for health insurance contributions.
- Local County Government for business permits or licenses.
5. KRA Online Portal Application
- Apply for the certificate through the KRA iTax portal:
- Log into iTax portal using your KRA credentials.
- Navigate to the "Certificates" tab and select "Tax Compliance Certificate".
- Complete the required fields and submit the application.
6. Pending Issues
- If there are pending tax issues (e.g., outstanding tax returns, unpaid taxes), KRA might not issue a TCC until these matters are resolved.
Once you submit the application, KRA will review your tax compliance status, and if everything is in order, the certificate will be issued. It is valid for 12 months and can be used for business purposes like applying for tenders, opening bank accounts, or securing government contracts.
