The Kenya Revenue Authority (KRA) has announced key enhancements to the Tax Compliance Certificate (TCC) application process aimed at strengthening overall tax compliance and alignment with eTIMs/TIMS requirements.
Under the enhanced requirements, taxpayers (non-individual entities and individuals earning income other than employment income) will now need to demonstrate compliance with eTIMS/TIMS before a TCC can be issued. This marks a significant shift toward integrating real-time transaction reporting with tax compliance verification.
Key Requirements for TCC Application
To qualify for a TCC under the new guidelines, taxpayers must ensure that they:
- Are registered and compliant with eTIMS/TIMS (for persons in business);
- Have filed all applicable tax returns on or before the due dates;
- Have made full payment of taxes due within the prescribed timelines;
- Have settled all outstanding tax liabilities or have an approved payment plan in place; and
- Are fully compliant for VAT, including VAT (Special Table) status where applicable.
Applications for a TCC will continue to be made through the iTax platform, and taxpayers can verify TCC validity using the Certificate Checker on the KRA website.
What This Means for Businesses
These enhancements reflect KRA’s commitment to improving transparency, traceability, and accuracy in tax reporting. Businesses are encouraged to review their current tax compliance position and ensure full integration with eTIMS to avoid delays or rejections in future TCC applications.
We are available to support you in meeting these new compliance requirements, including eTIMS registration and related assistance. Please reach out to our tax services team for further guidance or support through enquiries@mgkconsult.co.ke