KRA I-Tax PIN Registration(Non-Individual)

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In this session, we are going to look at how to register a new PIN, in the case of

non-individual( company/partnership).

NB: The only mandatory sections in the form are those marked with an asterisk.

The following is the process step by step:

  1. Open an internet browser and use this link to open itax https://itax.kra.go.ke/KRA-Portal/
  2. Next click on new PIN registration
  3. On the page that opens, select non-individual.
  4. The next step is the mode of registration. You can either use an online form or upload form. For online form, you fill in the details online and submit. But for form upload, you download an excel form, fill it and then upload it to itax.

Note that the details to fill are the same for both cases i.e online form and upload form. Let us look at the sections that are supposed to be filled.

Details filling.

  1. To use either method, in step 4 above, specify the mode of registration as necessary and click next.
  2. The form that opens online or /(excel form that opens after downloading if you use form upload) has four sections:
  • Section A -Basic information
  • Section B –Obligation details
  • Section D –Director associates(This section applies to non-individual PIN registration)
  • Section E –Agent details

NON-INDIVIDUAL

Let us look at how you fill each section for non-individual PIN registration.

Section A : Basic Information

  1. Business type- here select your business type i.e either company, NGO etc. Under business sub-type, select the appropriate option.

Fill in the other business details including the business registration number , accounting period end(this is mostly set to December for most companies),

  1. Business address- fill in the physical address of the business, as well as the contact details.
  2. Company ownership structure – this section is only applicable if you are registering a subsidiary.
  3. Bank account details –if you wish to declare a bank account to facilitate money refunds from KRA in future ,fill in this section.
  4. Details of acquisition –if your business was formed as a result of acquisition, then you need to provide the details of the other company including the PIN, type(amalgamation or acquisition), date and the other relevant details provided for in this section.

 

 

Section B : Obligation Details

In this section, you declare your tax obligations and the date of registration, unless otherwise indicated use PIN registration date as the obligation registration date.

Types of obligations

  1. Income tax company/partnership –this is usually the basic obligation for companies/partnership respectively.
  2. Income tax PAYE –if you have employees, whose salaries fall within the PAYE tax bracket, then select this obligation in order to be filling the PAYE returns
  3. VAT –if you are dealing with vatable goods, then you need to select this obligation. If you have a turnover of Kshs 5million or above over a period of 12 months, then the law makes it mandatory for you to register for VAT. However, the VAT Act provides for voluntary VAT registration even if you do not meet the Kshs 5million threshold. The VAT rate in Kenya is 16%.
  4. Turnover tax –if you do not meet the Kshs 5million threshold for VAT, and you do not wish to register voluntarily for VAT, then you need to register for turnover tax. The rate of turnover tax is 3% on monthly sales.

The other section under obligation details is turnover details. Here you indicate the turnover amount for the last three years, and estimated turnover for the following year. The estimated turnover for next year is the only mandatory field in this section.

 

Section D :Director Associates

Here you declare the details of the business directors/associates.

  1. Nature of association- here select either director/partner/associate as appropriate. Fill in their details including their PIN
  2. Next fill in the physical address details as well as the postal address details of the director/associate.

Section E :Agent Details.

In this section, you fill in your agent details. This section is not mandatory.

However, if you wish to declare a party who will be doing returns on your behalf, you should fill in the agent’s PIN and the authorization date from and to.

This is usually the last section to fill. Once you are through, just countercheck that the details filled are correct. Once this is done, click on submit and wait for the response.

 

Please note that the PIN approval and allocation takes a few days. All communications from KRA regarding PIN approval and any other issues are communicated through the primary email address that you provided during registration. Therefore keep checking your email address for updates.

As always for any queries,comments or complements, kindly write to use via info.azwconsulting@azwgroup.co.ke