KRA Announces New Rules for Obtaining Tax Compliance Certificates

The Kenya Revenue Authority (KRA) has introduced stricter rules for obtaining a Tax Compliance Certificate (TCC), requiring applicants to meet new digital invoicing and tax compliance standards.

Under the revised framework, all non-individual entities and individuals with income beyond salaries must be registered on the electronic Tax Invoice Management System (eTIMS) or its predecessor, TIMS. Businesses that are not registered or operational on the system will not qualify for a TCC.

Applicants must also ensure all tax returns are filed on time and settle any outstanding liabilities. Taxpayers with unpaid obligations must either clear them in full or formalise an approved payment plan with the KRA. 

Only those with active, approved arrangements will be allowed to apply for a TCC through the self-service process. Defaulted or unapproved plans will result in automatic disqualification.

The KRA has emphasised full compliance with Value Added Tax (VAT) rules, particularly for businesses listed on the VAT Special Table. Applicants must maintain a clean record, including avoiding links with non-compliant or fraudulent suppliers, to prevent involvement in missing trader schemes.

Experts note that businesses with past VAT compliance issues may face delays or denial of TCC issuance, even if their current filings are complete. This approach is intended to strengthen overall tax system integrity rather than focus solely on individual taxpayer behaviour.

The application process continues to run on the iTax platform, with verification available via the online certificate checker.