What is a KRA PIN and its Uses

What is a PIN?

Uses of the KRA PIN

What transactions require a PIN?

A PIN is a Personal Identification Number.

It is a unique digit used to identify persons, while interacting or transacting business with Kenya Revenue Authority, other Government agencies and service providers.

Uses of the KRA PIN

Companies & Partnership can authorise Tax Agents to use their PIN only for tax affairs.

Companies & Partnerships use their PIN;

• When filing returns, submitting notices or other documents as required under a tax law; or
• On any documentation required for a transaction specified under the First Schedule

What transactions require a PIN?

Transactions that require a PIN as listed in the First Schedule include:

• Registration of titles and stamping of instruments.
• Approval of development plans and payment of water deposits.
• Registration of motor vehicles, transfer of motor vehicles, and licensing of motor vehicles.
• Registration of business names.
• Registration of companies.
• Underwriting of insurance policies.
• Trade licensing.
• Importation of goods and customs clearing and forwarding.
• Payment of deposits for power connections.
• All contracts for the supply of goods and services to Government Ministries and public bodies.
• Opening accounts with financial institutions and investment banks.

PIN Registration

What documents should a Company submit while applying for a PIN?

• Copy of Certificate of Incorporation.
• Copy of CR12.
• Copy of Memorandum and Article of Association (optional).
• Copy of PIN Certificate for one of the company?s directors.
• Copy of Tax Compliance certificate of one of the company?s directors.
• Copy of the Acknowledgement receipt.

What documents should a Partnership submit while applying for a PIN?

• Copy of the Acknowledgement receipt.
• PIN Certificate for one of the partners (needs to be on iTax).
• Deed of partnership (optional).
• Tax Compliance certificate of the partners (optional)

How to Register

PIN registration for both companies and partnerships is initiated online via iTax.

Follow these easy steps;

1. Visit iTax
2. Select “New PIN Registration”.
3. Fill the online form appropriately.
4. Submit online application

NOTE:
You will receive an acknowledgment receipt on completion of the online application.

A follow up email will be sent to you with either further instructions on where to present the required documentation for verification or a PIN certificate