Any person who has a KRA PIN is required to file KRA Annual Returns. Individual Income Tax Returns for a specific year of income can be filed at any time between January 1st and June 30th of the following year. The submission of income tax returns is done electronically through iTax.
Filing Individual Tax returns on iTax for employment only
1. Open your browser and go to https://itax.kra.go.ke/
2. Enter your KRA PIN, click Continue. Enter Password and Security Stamp and Click Log In
3. Go to Returns Menu and select ITR for Employment Income Only
4. Enter Return Period, select ‘Yes’ to the question ‘Do you have employment income?’ and Click ‘Next’
5. Under basic information, answer the questions asked appropriately and Click ‘Next’
6. Go to Section F, details of employment income, and confirm the name and PIN of the employer, Gross Pay, and other allowances as per your P9 form.
7. Go to Sheet M, details of PAYE deducted, confirm Employer details, Taxable salary, chargeable pay, Tax payable on taxable salary and PAYE deducted. Details can be modified as per your P9.
8. Go to Section Q and capture a payment if any, made prior to the filing of the return.
9. Go to Section T, Tax Computation, Enter defined/pension contribution amount (as per your P9 actual contribution by the employee) and personal relief. Click ‘Submit’ and download the E-return acknowledgment receipt.
Filing Nil returns For a company and Individual
1. Type ‘iTax’ on your Google search tax and click on the KRA iTax website https://itax.kra.go.ke/
2. Enter your KRA PIN, click Continue. Enter Password and Security and Click Log In
3. After logging in, scroll to the navigation bar and select ‘e-returns’, which will open a set of options. Underneath the options, scroll downwards and click on ‘file nil returns’.
4. On the taxpayer PIN, insert your KRA pin, and on the ‘Tax Obligation’ option insert ‘Income Tax resident.’ then submit.
5. Select Tax obligation and next fill in the returns period from and return period to will be populated obligation time frame then click submit button.
6. If the process is successful, an acknowledgment receipt of e-returns will appear following a successful submission message.
7. Download the returns receipt and you are done.
REMEMBER: The deadline for filing tax returns is on the 30th of June every year. Failure to do so on time attracts a penalty of Ksh2, 000. Contact us at meclonconsultancy.co.ke or +254708552857 for assistance
