The document outlines the requirements and penalties associated with filing individual tax returns, emphasizing that all individuals with Personal Identification Numbers (PINs) must submit returns by a specified due date. It details necessary documents for compliance, highlights penalties for late filings, and introduces technological enhancements by the Kenya Revenue Authority (KRA) to streamline the process. Additionally, it specifies that both individuals and entities are subject to these tax obligations, with defined penalties for late submissions and payments.

1. MARKETING & COMMUNICATION
DEPARTMENT
FILING OF INDIVIDUAL RETURNS

2. The government mandates that individuals with PINs have to file a tax return
for the applicable obligation within a pre-determined due date. Moreover, the
tax as calculated has be paid by the individual by the due date.
Filing of annual income tax return also requires each and every person to
conduct a self-assessment tax returns to account for their incomes.
In addition, the annual return exercise provides an opportunity for persons
with more than one source of income to declare other incomes besides the
employment income for taxation purposes.
IMPORTANCE OF FILING RETURNS

3. All individuals, partnerships and companies with year ending 31st December
who have income tax.
Additionally, all PIN holders without an income are required to file a Nil
return.
WHO IS REQUIRED TO FILE A TAX RETURN BEFORE JUNE 30TH?

4. P9 form from the respective employer
Withholding Tax Certificate (s) if any
Exemption certificates where applicable
Insurance policy certificates
Mortgage certificate from a financial institution
DOCUMENTS REQUIRED

5. For Individuals, Late filing of income tax individual returns attract a
penalty of 5% of the tax due or Ksh. 2000 whichever is higher. In
addition, the late payment of tax attracts a penalty of 5% of the tax due
and an interest of 1% per month.
For non-individuals, the late filing of Income Tax Company or partnership
returns attract a penalty of 5% of the tax due or Ksh. 20,000 whichever is
higher. In addition, the late payment of tax attracts a penalty of 5% of
the tax due and an interest of 1% per month.
PENALTIES AND INTEREST

6. The Introduction of the M-Service Application.
The iTax platform had been enhanced to capture the various tax
rates which were in effect for the 2020 year of income.
Prepopulated employment income only return.
Technological Deployments that KRA has put in place to
facilitate annual Tax Return Filing.

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