How to file KRA individual tax returns correctly; What you must have

Are you filing your Kenya Revenue Authority, KRA, individual tax returns and having difficulties? Well, here is your ultimate guide on all that you need in order to file your returns, online, successfully. Filing nil returns is pretty easy as compared to individual income tax declarations. for the latter, there are two categories i.e those having withholding certificates and those without them.

Here is all that you need to know and have in order to file your returns:

• P9 Form: This is generated by your employer. It is a tax card showing the amounts of tax, relief and gross salary paid by the employer for a particular financial year.
• Portal for filing your returns: The KRA returns are filed at the iTax Portal that can be accessed by using the link; https://itax.kra.go.ke/KRA-Portal/
• Login credentials: To access the portal, you must be armed with your KRA PIN and Password. In case you have forgotten your password, it can be reset easily and within few minutes.
• Procedure for filing individual tax returns: For a simplified procedure for filing individual tax returns, visit:

1. Simple procedure on how to file 2020 KRA returns, Nil returns, by using your mobile phone’s iTax App
2. Step by step guide on how to reset your KRA password
3. P9 form for Public servants from the public service payroll portal https://www.ghris.go.ke/ portal: County and national government employees
4. TSC P9 Form from Payslips Portal: How to download and use the P9 form for TSC Teachers
5. How to file 2020 KRA returns online: Simplified procedure.

• Type of tax obligation: There are three types of individual tax obligations that can be declared. Income Tax Resident Individual is for Kenyans or residents (living in Kenya). On the other hand, Income Tax Non-resident is filed by individuals in respect of any employment with or services rendered to an employer who is resident in Kenya or to a permanent establishment in Kenya. They are not entitled to any personal reliefs. Finally, the third type of individual tax is Income Tax Rental income. This is tax payable by resident persons on residential rental income accrued or derived in Kenya where the rent income is between Kshs. 144,000 (Kshs. 12,000 per month) and Kshs. 10 million per annum.
• Type of return: The type of return can be either original (if filing for the first time for a particular financial year) or amended (if making subsequent declarations/ corrections to the original return declaration).
• Return period: This is the year for which a declaration is to be made. It shows the first day of the year/ Return period from (i.e 01/01/2019) and the last day of that particular year/ Return Period to (i.e 31/12/2019).
• Resident Individual Form(Excel): This is the offline form onto which data is filled. It is downloaded from your iTax portal account. Here is your head start to filling the 2019 form;

SECTION A PART 1:

1. Personal Identification Number: Your KRA PIN
2. Type of Return: Original

• Return Period From: 01/01/2019

1. Return Period To: 31/12/2019
2. Do you have any income other than employment income: As Appropriate for your case
3. Do you have partnership income: As Appropriate for your case

• Do you have estate trust income?: As Appropriate for your case
• Has your employer provided you with a car?: NO

1. Do you have a mortgage?: As Appropriate for your case
2. Do you have a Home Ownership Savings Plan?: As Appropriate for your case
3. Do you have a life insurance policy?: As Appropriate for your case

• Do you have a commercial vehicle?: As Appropriate for your case
• Do you earn any income from a foreign country?: As Appropriate for your case.
  • Have you been issued with the exemption certificate for disability?: As Appropriate for your case
  1. Do you want to declare Wife’s icome?: As Appropriate for your case (Though easier when each declares separately)

  • SECTION A PART 2: BANK DETAILS:

  1. BANK NAME: As Appropriate for your case
  2. BRANCH NAME: As Appropriate for your case
  • CITY: As Appropriate for your case
  1. ACCOUNT HOLDER’S NAME: As Appropriate for your case
  2. ACCOUNT NUMBER: As Appropriate for your case
  • SECTION A PART 3: DETAILS OF AUDITOR: As Appropriate for your case
  • SECTION A PART 4: LAND LORD DETAILS (SELF): As Appropriate for your case
  • SECTION A PART 5: TENANT DETAILS (SELF): As Appropriate for your case
  • SECTION A PART 5: TENANT DETAILS (WIFE):
• NB: AVOID PART 3-5 IF NOT APPLICABLE.
  • SECTION A PART 6: DETAILS OF EXEMPTION CERTIFICATE FOR DISABILITY (SELF AND WIFE): As Appropriate for your case
  • SECTION F: DETAILS OF EMPLOYMENT INCOME(SELF & WIFE)
  • PIN OF EMPLOYER: This is the Employer’s tax PIN. It is found on your P9 form. For TSC employees, the PIN is P051098084N
  • NAME OF EMPLOYER: TSC
  • GROSS PAY: (SUBTOTALS + ARREARS as on P9 form)
  • Allowances and benefits from employer (i.e hardship) other than car and housing: As Appropriate for your case

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  • SECTION J: COMPUTATION OF MORTGAGE INTEREST (SELF & WIFE): Avoid if not applicable
  • SECTION M: DETAILS OF PAYE DEDUCTED AT SOURCE FROM SALARY (SELF & WIFE)
  • PIN OF EMPLOYER: P051098084N
  • NAME OF EMPLOYER: TSC
  • TAXABLE SALARY: (SUBTOTALS + ARREARS as on P9 form)
  • TAX PAYABLE ON TAXABLE SALARY: PAY AUTO(PAYE) + RELIEF as in P9 form
  • AMOUNT OF TAX DEDUCTED (PAYE): PAY AUTO(PAYE); as in P9 form
  • AMOUNT OF TAX PAYABLE OR REFUNDED (PAYE): Ensure the Amount of Relief displayed here corresponds to that on your P9 form
  • SECTION Q: DETAILS OF INCOME TAX PAID IN ADVANCE (SELF): As applicable for your case. But mostly not applicable for many if not all. Thus, leave it blank.
  • SECTION T: TAX COMPUTATION:
  • No. 11.1: DEFINED/ PENSION CONTRIBUTION: 00
  • No. 12.6: PERSONAL RELIEF: Enter Total MPR Value as in P9 form.
  • No. 13.4: 00
  • No.: 13.5: 00
  • CLICK ON VALIDATE TAB (Check properly that all fields are entered correctly and that the tax due is zero or close to zero!)
  • You will be prompted to save the sheets. Click on yes. Once validated, the form will be saved in drive c..Location Path: C/user/docs/date….._ITR.zip
• Version of Office required and how to enable Macros; You must have a Service Pack 2 and above of the Microsoft Office 2007 Program that is being used. You can either get a latest version of Office or simply update the current office 7 program to Service Pack 2 (Check out for the guide). You also must have Macros enabled on your excel program. Read more details here;

  KRA Tax Returns: How to enable Macros in Microsoft Office Excel when filling Individual income tax

• E-return Acknowledgement Receipt: After successfully filing your returns, and E-slip is automatically generated. A copy is sent to your Email address (the one on you iTax portal) and you can download/ print another one.
• For enquiries and/ or clarifications, please contact the KRA Customer care desk @:

1. Phone: : +254 20 4 999 999 or +254 711 099 999;
2. Email: callcentre@kra.go.ke
3. Official twitter handles:  @KRACare and @KRACorporate

• Applying for a waiver: You can apply to the KRA so as a certain amount of the imposed penalties can be slashed. This can be done by following the steps below: