How to File KRA Returns: Navigating Kenya’s Tax System

Filing Kenya Revenue Authority (KRA) returns is a mandatory process for all taxpayers in Kenya, including those with nil income. Understanding how to navigate the KRA’s iTax portal is essential for compliance and avoiding penalties.

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Here’s a detailed guide on filing various types of KRA returns:

How to File KRA Nil Returns

1. Opening the iTax Portal: Access the KRA iTax portal at itax.kra.go.ke.
2. Login: Enter your KRA PIN, password, and security stamp.
3. Filing Process:
   • Navigate to the ‘Returns’ tab and select ‘File Nil Return’.
   • Choose your tax obligation (resident or non-resident).
   • Enter the return period (e.g., 01/01/2021 – 31/12/2021) and submit.
   • The system will automatically generate your tax return receipt, which you can print or save for your records​​.

How to File Returns Using P9 Form

1. Accessing iTax Portal: Visit the iTax portal.
2. Filing Process:
   • After logging in, navigate to the ‘Returns’ tab and select ‘File Returns’.
   • Choose the tax obligation and download the Excel form for the P9.
   • Fill in the required details in the form, including employer’s PIN, name, gross pay, allowances, pension, total pension, and personal relief.
   • Validate the form and upload it to the iTax portal. Submit the return and download the receipt​​.

How to File Rental Income Returns

1. Portal Access: Go to the KRA iTax portal.
2. Filing Process:
   • Enter login details and navigate to the ‘Returns’ tab.
   • Under ‘Tax Obligation’, select ‘Rent Income’ and enter the return period.
   • Provide details such as the number of properties and rental income.
   • Submit the form, make payments if required, and download the receipt for your records​​.

How to File Withholding Tax Returns

1. iTax Portal Login: Open the KRA iTax portal.
2. Filing Steps:
   • Navigate to the ‘Returns’ section and select ‘File Returns’.
   • Download the withholding tax form and enter the necessary details, including your PIN, type of return, return dates, gross turnover, or consultancy fees.
   • Validate the form and upload it to iTax. Download your receipt upon successful submission​​.

How to File Returns with an Exemption Certificate

1. Obtaining an Exemption Certificate: This is for individuals with disabilities. Required documents include a tax exemption form, disability assessment report, KRA PIN, National ID card, NCPWD Disability card, latest pay slips, letter from employer, and tax compliance certificate.
2. Filing Process:
   • Log into iTax, select ‘File Return’, and choose the tax obligation.
   • Download the Excel form, fill in the required details, including the exemption certificate number.
   • Validate and upload the form to iTax. Download the receipt for your record​​.

Conclusion

Filing KRA returns is a critical annual obligation for every taxpayer in Kenya. Whether you are filing nil returns, using a P9 form, declaring rental income, withholding tax, or having an exemption certificate, the process is now streamlined through the KRA iTax portal. It is essential to provide accurate information to avoid legal complications and ensure compliance with Kenya’s tax regulations.