KRA Pin Registration Requirements

In Kenya, the Kenya Revenue Authority (KRA) is the government agency responsible for the collection of taxes. One of the key KRA Pin Registration Requirements for individuals and businesses to comply with tax laws is to obtain a Personal Identification Number (PIN) from KRA. In this article, we will outline the requirements for KRA PIN registration.

1. Individuals KRA Pin Requirements

a. Kenyan citizens

To obtain a KRA PIN as a Kenyan citizen, you need the following documents:

1. National Identity Card (ID) or valid Kenyan passport.
2. A copy of your birth certificate or a certified copy of your adoption certificate in case you were adopted.
3. A valid email address and phone number.

b. Non-Kenyan residents

To obtain a KRA PIN as a non-Kenyan resident, you need the following documents:

1. A valid passport or alien ID.
2. A valid work permit or a special pass.
3. A valid email address and phone number.

2. Companies

To register a company for a KRA PIN, the following requirements should be met:

1. Certificate of Incorporation or Registration.
2. Memorandum and Articles of Association.
3. Copies of identification documents of directors and shareholders.
4. Taxpayer registration form.
5. VAT registration form (if applicable).
6. PIN registration form for each director.
7. A copy of the company’s physical location map.
8. A copy of the lease agreement or title deed.
9. A valid email address and phone number.

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3. Partnerships KRA Pin Requirements

To register a partnership for a KRA PIN, the following requirements should be met:

1. Partnership deed.
2. Copies of identification documents of all partners.
3. Taxpayer registration form.
4. VAT registration form (if applicable).
5. PIN registration form for each partner.
6. A copy of the partnership’s physical location map.
7. A copy of the lease agreement or title deed.
8. A valid email address and phone number.

4. Sole Proprietorship Pin Requirements

To register a sole proprietorship for a KRA PIN, the following requirements should be met:

• A copy of the owner’s national ID or passport.
• A copy of the business permit.
• Taxpayer registration form.
• VAT registration form (if applicable).
• A copy of the business’s physical location map.
• A copy of the lease agreement or title deed.
• A valid email address and phone number.

5. Self-Employed Individuals KRA Pin Requirements

To register for a KRA PIN as a self-employed individual, the following requirements should be met:

1. A copy of your national ID or valid passport.
2. A copy of your business permit.
3. Taxpayer registration form.
4. VAT registration form (if applicable).
5. A copy of your physical location map.
6. A copy of your lease agreement or title deed.
7. A valid email address and phone number.

In conclusion, obtaining a KRA PIN is a mandatory requirement for all individuals and businesses in Kenya that are eligible to pay taxes. The process of obtaining a KRA PIN is relatively straightforward, and the requirements are not overly demanding. Once you have obtained your KRA PIN, it is essential to ensure that you comply with all tax laws and regulations to avoid penalties and legal issues.