PIN Registration

How to De-register your PIN as a Foreigner

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Step by Step Guide for PIN Registration [Non- Individual ]

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Step by Step Guide for PIN Registration [ Individual ]

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Print Your KRA PIN Certificate.

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VISIT iTAX

Requirements for Registration

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Non-Citizen Individual Investor (Residing in Kenya)

Original Passport and a copy
Letter of introduction by a tax agent or a lawyer and PIN of agent (Details to be provided in the e-registration form)
Documentary proof of investment
Investor Permit and Endorsed page of original passport and copy
KRA Acknowledgement Receipt

Non-Citizen Investor (Residing outside Kenya)

A scanned copy of Passport Certified by Notary public of Oaths from country of origin
Letter of introduction by a Kenyan agent and PIN number of the agent must be inserted in KRA e-registration acknowledgement
Documentary proof of investment
Letter from Kenya Investment Authority and CR-12 from the registrar of companies
KRA Acknowledgement Receipt

How to Register

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	CATEGORY	REQUIREMENTS
1.	Non-Citizen Individual Investor (Residing in Kenya)	1. Original Passport and a copy 2. Letter of introduction by a tax agent or a lawyer and PIN of agent. Details to be provided in the e-registration form 3. Documentary proof of investment 4. Investor Permit and Endorsed page of original passport and copy 5. KRA Acknowledgement Receipt
2.	Non-Citizen employee or professional Residing in Kenya and working in the country for a period not exceeding Six months.	1. Original Passport and a copy 2. Letter of introduction by employer or employer?s agent and PIN of Employer/agent. Details must be entered in e-registration form. 3. Original Kenya special pass and endorsed page of the special pass and a copy. 4. KRA Acknowledgement Receipt
3.	Non-Citizen employee (Residing in Kenya)	1. Original Passport and a copy 2. Letter of introduction by employer or employer?s agent and PIN of Employer/agent. Details must be entered in e-registration form. 3. Original Kenya work Permit and the endorsed page of work permit a copy 4. KRA Acknowledgement Receipt
1.	Diplomat (Residing in Kenya)	1. Original Passport and a copy 2. Diplomatic card and a copy 3. Letter of introduction certified by Ministry of Foreign affairs. 4. Copy of exemption page endorsed on passport 5. KRA Acknowledgement Receipt
2.	Non-Citizen Married to Citizen	1. Original Passport and a copy 2. Dependent?s Pass and endorsed page of special pass and copies of both documents 3. Certified copy of Marriage certificate 4. Kenyan Identity card and PIN of spouse 5. KRA Acknowledgement Receipt
3.	Non-Citizen Students/ Interns	1. Original Passport, Student ID and copies of both documents 2. Letter of introduction from Administration of Institute of learning/Internship letter 3. Student/internship/research pass and endorsed page of Student/internship/research pass 4. KRA Acknowledgement Receipt
4.	Employees of Organizations covered under the Privileges and Immunities Act Cap179 e.g. United Nations, UNICEF etc., JICA, IFC Organizations on list provided by Ministry of Foreign Affairs	1. Original Passport and identity card for officials and Copies of both documents 2. Introduction/An Endorsement by the Ministry concerned (where applicable) on the letter from the privileged body to KRA or organization concerned. 3. Copy of exemption page endorsed on passport 4. KRA Acknowledgement Receipt
5.	Non-Citizen Investor (Residing outside Kenya)	1. A scanned copy of Passport Certified by Notary public of Oaths from country of origin 2. Letter of introduction by a Kenyan agent and PIN number of the agent must be inserted in KRA e-registration acknowledgement. 3. Documentary proof of investment 4. Letter from Kenya Investment Authority and CR-12 from the registrar of companies 5. KRA Acknowledgement Receipt

PIN Cancellation

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You can request for cancellation of your PIN or Tax Obligations.

To deregister your PIN or Tax Obligation visit iTax and follow these steps;

Log in to ?iTax?
Go to ?Registration tab? and select ?E-cancellation?
Select PIN/tax obligation to be cancelled
Provide reasons for cancellation
Submit application for consideration by relevant office

NB:

You may be required to provide supporting documents
You should continue filing your returns and paying taxes until you receive an official communication that the PIN/Tax Obligation has been cancelled.

Tax Obligations

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Pay As You Earn (PAYE)

PAYE is a method of collecting tax at source from individuals in gainful employment, including workers of Religious Organizations and foreign missions working in Kenya.

Gains or Profits include; wages, causal wages, salary, leave pay, sick pay, payment in lieu of leave, fees, commission, bonus, gratuity, or subsistence, travelling, entertainment or other allowance received in respect of employment or services rendered.

If you are an employer you are required to register for this obligation.

As an employer you are required to deduct PAYE from your employees? salaries and wages at the prevailing rates and remit the same to KRA on or before the 9^th of the following month

Income Tax

Income Tax is a direct tax on income and is charged for each year of income on all the income of a person, that is accrued in or was derived from Kenya.

This is a compulsory obligation for all resident individuals registering for a PIN.

Value Added Tax (VAT)

Value Added Tax is charged on:

Supply of taxable goods or services made or provided in Kenya, and;
Importation of taxable goods or services into Kenya.

If you supply or expect to supply taxable goods and taxable services with a value of Kshs 5 Million or more in a year, you qualify to register for VAT.

The Law also provides for voluntary registration for persons who have made taxable sales less than the prescribed 5 million threshold for the purposes of trade

If you are registered for VAT you will be required to charge, collect and account for VAT on your taxable supplies and remit the same to KRA.

You are also required to submit online monthly returns on or before the 20^th of the following month.

ed from here.

What is a PIN ?

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What is a PIN?

A PIN is a Personal Identification Number used while doing business with Kenya Revenue Authority, other Government agencies and service providers.

Personal includes both individuals and artificial persons (i.e. company, club, Trust, etc.)

A sole proprietorship will use the proprietor?s individual PIN for all transactions.

One PIN shall be issued to each person and it shall not be used by a person other than the person to whom it was issued.

The PIN of a person may be used by a tax agent when:

They have given written permission to the tax agent to use the PIN; and
The tax agent uses the PIN only in respect of the tax affairs of the company or partnership

Who should have a PIN?

You are required to have a PIN if you;

Are employed
Are in business
Have rental income
Wish to apply for a HELB Loan
Want to perform any of the transactions listed below

When can I use the KRA PIN?

The most popular transactions that require PIN include:

Registration of title, stamping of instruments by the Commissioner of Lands, and payment of Land Rent.
Approval of plans, payment of water deposits, application for a business permit, payment of Land Rent by Local Authorities.
Registration of Motor Vehicles, and licensing under the Traffic Act (Cap 403) by the Registrar of motor Vehicles.
Registration of Business Names and Companies by the Registrars of Business names and companies.
Trade licensing by the Ministry of Commerce.
Application for Value Added Tax registration.
Underwriting policies by Insurance Companies.
To facilitate importation of goods, Customs clearing and forwarding at the offices of Commissioner of Customs and Excise.
Payment of Deposits for power connections at Kenya Power and Lightning Co. Ltd.
To facilitate all contracts for supply of goods and services to all Government Ministries and Public bodies.

Are you a Student?

PIN Tasks

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You are required to have a PIN if you have a taxable income or if the Commissioner requires you to have one.

Some of the transactions that require the KRA PIN include;

Registration of title, stamping of instruments by the Commissioner of Lands, and payment of Land Rent.
Approval of plans, payment of water deposits, application for a business permit, payment of Land Rent by Local Authorities.
Registration and licensing of Motor Vehicles by the Registrar of Motor Vehicles.
Registration of Business Names and Companies by the Registrars of Business names and companies.
Trade licensing by the Ministry of Commerce.
Application for Value Added Tax.
Underwriting policies by Insurance Companies.
To facilitate importation of goods and customs clearing and forwarding at the offices of Commissioner of Customs and Excise.
Payment of deposits for power connections by Kenya Power.
To facilitate all contracts for supply of goods and services to all Government Ministries and Public bodies.