The Kenya Revenue Authority (KRA) has introduced new requirements to the Tax Compliance Certificate (TCC) application process, in a move it says will strengthen compliance and streamline service delivery.
Under the updated framework, taxpayers seeking a TCC must now demonstrate compliance with eTIMS/TIMS registration for business entities and individuals earning income other than from employment.
To qualify for a TCC, applicants must:
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Be compliant with eTIMS/TIMS registration requirements.
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File all applicable tax returns by the due date.
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Pay all taxes due on or before the deadline.
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Settle outstanding liabilities or have an approved payment plan in place.
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Maintain full VAT compliance, including VAT Special Table status where applicable.
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Apply for the certificate via the iTax platform, where they can also verify its validity using the online Certificate Checker.
The enhancement aims to align TCC issuance with real-time tax reporting and payment systems.
