The Kenya Revenue Authority (KRA) has revised the process for obtaining the Tax Compliance Certificate (TCC), introducing new measures aimed at improving tax compliance and enhancing service delivery for taxpayers.
New KRA Rules for Tax Compliance Certificate Applications
According to the latest KRA announcement, both businesses and individuals who earn income beyond regular employment must now prove compliance with eTIMS or TIMS registration before qualifying for a TCC.
The new framework links the certificate issuance process directly to real-time electronic tax reporting systems, ensuring better monitoring of tax obligations.
Key Requirements for a TCC Under the New KRA Guidelines
To successfully apply for a Tax Compliance Certificate, taxpayers must now:
- Be registered and compliant with eTIMS/TIMS requirements.
- File all tax returns by their due dates.
- Pay all taxes owed on or before the deadline.
- Settle any outstanding tax liabilities or have an approved payment plan.
- Maintain full VAT compliance, including VAT Special Table obligations where applicable.
- Apply for the certificate through the iTax platform, which also allows users to verify the certificate’s authenticity using the Certificate Checker tool.
KRA Aims to Strengthen Compliance and Efficiency
KRA stated that the revised process aligns TCC issuance with its digital tax systems, particularly eTIMS, to improve transparency and compliance tracking. The authority emphasized that the new measures will make it easier for compliant taxpayers to access government services and business opportunities requiring a valid TCC.
“The enhancement is designed to promote real-time reporting and streamline the process of verifying tax compliance,” KRA said in a statement.
What the Update Means for Taxpayers
The new requirements mean that businesses and individuals must ensure all their tax filings and payments are up-to-date before applying for a Tax Compliance Certificate. The iTax portal remains the official platform for applications and verification.
Tax experts have welcomed the move, noting that it will help close compliance gaps and encourage accountability within Kenya’s tax system.