INDEPENDENT HOW-TO GUIDE
Understand a Tax Compliance Certificate application
Apply for a KRA Tax Compliance Certificate (TCC), check the main compliance conditions and understand what happens after submission.
A Tax Compliance Certificate is issued by KRA to show tax compliance and is generally valid for twelve months. The application is made through iTax, but approval depends on the tax obligations and compliance checks that apply to you.
01
Before you begin
- Check that all applicable returns are filed and tax payments and outstanding liabilities are addressed.
- For people in business and individuals with income other than employment, check KRA’s current eTIMS/TIMS and VAT compliance requirements.
- Make sure you can access the email address registered on iTax; KRA may send the certificate or application updates there.
02
Steps to follow
- Review the compliance conditionsKRA expects applicable returns to be filed by their due dates, taxes to be paid on time and outstanding tax debt to be cleared or covered by an approved payment plan.
- Check whether additional requirements applyKRA’s enhanced process includes eTIMS/TIMS registration compliance for persons in business and individuals with income other than employment income. VAT compliance, including VAT Special Table status, may also apply.
- Open the official iTax portalEnter https://itax.kra.go.ke in your browser and verify the address before signing in with your own credentials.
- Open the certificate applicationIn iTax, select the “Certificates” tab and choose “Apply for Tax Compliance Certificate”. KRA’s published instructions say your personal details are populated in the application.
- Complete and submit the requestCheck the populated details, enter the reason for applying and submit the application. Keep the acknowledgement or reference shown by the system.
- Check the result and any compliance messagesMonitor iTax and the registered email. If KRA identifies non-compliance, follow the notice to resolve the issue before applying again. Submitting an application does not guarantee approval.
03
Important notes
- KRA states that a TCC is valid for twelve months. Check the certificate dates and verify its validity through KRA’s own checker if required.
- For non-individual entities and individuals with income other than employment income, review KRA’s enhanced TCC notice rather than relying on older summaries alone.
- AGI cannot check your tax account, issue a TCC or guarantee approval.