NAIROBI, Kenya — The Kenya Revenue Authority (KRA) has unveiled new enhancements to the Tax Compliance Certificate (TCC) application process, introducing stricter requirements that integrate digital tax compliance systems such as eTIMS and TIMS.
In a public notice dated October 24, KRA said the revamped process now applies to non-individual entities and individuals earning income from non-employment sources, underscoring its ongoing push to streamline tax administration and expand digital compliance coverage.
“The Tax Compliance Certificate (TCC) application process has been enhanced to incorporate compliance with eTIMS/TIMS for non-individual entities and for individuals earning income other than from employment,” the statement read in part.
Under the new guidelines, all applicants must:
- File all applicable tax returns and make payments by their due dates.
- Settle outstanding tax liabilities or have an approved payment plan to retain access to the self-service TCC portal.
- Be VAT compliant, including those under the VAT Special Table category.
KRA noted that the reforms aim to promote fairness, transparency, and accountability among taxpayers while simplifying the application process through enhanced automation.
The Authority reaffirmed its commitment to “facilitating tax compliance through stakeholder engagement, taxpayer education, and simplified digital solutions” tailored to meet diverse taxpayer needs.
Taxpayers can apply for or verify a TCC through the KRA iTax platform at https://itax.kra.go.ke/KRA-Portal/, where the Certificate Checker function allows instant validation of issued certificates.
KRA assured the public that challenges arising during the rollout of the new system will be handled case-by-case basis within existing legal frameworks.
For clarification, taxpayers may contact the KRA Contact Centre via 020 4999 999 / 0711 099 999, or visit the nearest Tax Service Office or Huduma Centre.
A Tax Compliance Certificate—also known as a Tax Clearance Certificate—is an official document issued by KRA confirming that an individual or entity has filed and paid all due taxes. It is commonly required when:
- Applying for a job or government tender,
- Renewing a work permit or liquor license,
- Seeking a clearing and forwarding license, or
- Verifying one’s compliance status.
To apply, taxpayers must:
- Log in to the KRA iTax Portal using their PIN and password.
- Navigate to Certificates → Apply for Tax Compliance Certificate (TCC).
- Review and confirm personal or business details.
- State the purpose of the application (e.g., job, tender, compliance).
- Submit the form for automatic review.
If all returns are up to date and no arrears exist, approval is instant—displaying the message: “Auto Approval for Tax Compliance Certificate has been submitted successfully.” The certificate, downloadable directly from the portal, remains valid for 12 months.
However, applicants with unfiled returns or unpaid taxes must first resolve the issues before KRA issues the certificate.
The Authority emphasized that the strengthened vetting process aligns with its broader strategy to seal tax loopholes, curb evasion, and build a compliant tax culture in line with the Medium-Term Revenue Strategy (MTRS) 2024–2027.
