TRANSACTION THAT REQUIRES KRA PIN
What is a pin? The PIN is a Personal Identification Number used by Kenya Revenue Authority to an individual or business, other Government agencies, and service providers.it can be artificial persons or individuals.
Kenya revenue authority issues a pin to a taxpayer who applies for it without any payment, A taxpayer who can only be issued with only one pin, in case of having more than one pin you are required to notify the commission for deregistration of the second pin.
REQUIREMENTS TO APPLY INDIVIDUAL KRA PIN
A Kenya resident who is 18 years and above can apply for a kra pin if he has;
- National ID/Alien ID Card details.
- Employers’ PIN details for those who are employed.
- Business registration certificate details for those in business.
Non-Citizen employee or professional (Residing in Kenya)
- Original Passport and a copy
- Letter of introduction by employer or employer’s agent and PIN of Employer/agent. Details must be entered in the e-registration form.
- Original Kenya special pass and endorsed page of the special pass and a copy
- KRA Acknowledgement Receipt
Diplomat (Residing in Kenya)
- Original Passport and a copy
- Diplomatic card and a copy
- Letter of introduction certified by Ministry of Foreign Affairs Kenya
- Copy of exemption page endorsed on the passport
- KRA Acknowledgement Receipt
Non-Citizen Married to Citizen
- Original Passport and a copy
- Dependent’s Pass and endorsed page of special pass and copies of both documents
- Certified copy of Marriage certificate
- Kenyan Identity card and PIN of a spouse
- KRA Acknowledgement Receipt
Non-Citizen Students or Interns
- Original Passport, Student ID, and copies of both documents
- Letter of introduction from Administration of Institute of learning/Internship letter
- Student/internship/research pass and endorsed page of Student/internship/research pass
- KRA Acknowledgement Receipt
When can I use the KRA PIN?
- A pin can be used in Registration of title, stamping of instruments by the Commissioner of Lands, and payment of Land Rent.
- A pin can be used in the application for a business permit, payment of Land Rent by Local Authorities.
- The pin is used in Registration of Motor Vehicles, and licensing under the Traffic Act by the Registrar of Motor Vehicles.
- During Registration of Business Names and Companies by the Registrars of Business names and companies.
- Trade licensing by the Ministry of Commerce.
- When applying 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 Lighting Co. Ltd.
- To facilitate all contracts for the supply of goods and services to all Government Ministries and Public bodies.