Kenya recruitment · 3 min read
KRA tax compliance certificate: how to get it for a job
What the TCC is, the conditions KRA checks, how to apply on iTax, how to verify one, and what to do if your application is rejected.
A Tax Compliance Certificate is the clearance employers ask for most often, and the one people most often fail to get on the first try. It is issued by KRA through iTax. Here are the conditions KRA checks, how long it lasts and how to fix the usual problems before a job offer depends on it.
What the certificate is and how long it lasts
KRA describes the TCC as an official document it issues to confirm your tax compliance. KRA's page says certificates are valid for twelve months. Section 72(2) of the Tax Procedures Act says a certificate is valid for the period stated on it, so check the dates printed on yours.
The conditions KRA checks
- All applicable returns filed on or before the due date. For most employees that means the annual income tax return by 30 June.
- All taxes paid on or before the due date.
- Any outstanding tax settled, or an approved payment plan in place.
- Registration on TIMS or eTIMS, but only for people with income other than employment income. KRA says this does not apply to people whose only income is employment.
If you had a KRA PIN for years and never filed, that is the usual reason a first application fails. Every PIN holder must file each year, with a nil return if there was no income.
How to apply
- Log in to iTax with your KRA PIN and password.
- Open the certificates menu and choose the application for a Tax Compliance Certificate.
- State the reason, such as employment, and submit.
- KRA sends the certificate to the email address registered on iTax, so make sure that address is yours and current.
KRA says taxpayers who need help can use the help desks at Tax Service Offices or its contact centre.
Check that a certificate is genuine
KRA says anyone can check the validity of a TCC with the Certificate Checker on the iTax portal. Employers use it, so a certificate edited by hand will be found. If someone offers you a certificate without an iTax application, it is not a real one.
Fees and timing
Section 9(8) of the Employment Act says a public body must not charge for a clearance or compliance certificate and must issue it or reject the application within seven days. Apply as soon as you are shortlisted or offered the job, so there is time to fix a missing return.
Sources and further reading
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Frequently asked questions
How long is a KRA tax compliance certificate valid?
KRA's page says twelve months. The Tax Procedures Act says it is valid for the period stated on the certificate.
Why was my TCC application rejected?
Usually because a return was not filed on time, tax is unpaid, or there is an outstanding liability without a payment plan. File the missing returns and settle or agree a plan, then apply again.
Do employees need eTIMS to get a TCC?
No. KRA says the eTIMS requirement applies only to people who earn income other than employment income.
How can an employer verify a TCC?
With the Certificate Checker on the iTax portal, according to KRA.