Title What are the categories of persons required to on-board eTIMS?
Description

All persons engaged in business are required to on-board eTIMS and issue electronic tax invoices. However, where the supply is received from a small business enterprise (whose annual turnover does not exceed five million shillings), the purchaser shall issue a tax invoice on their behalf. KRA has availed the buyer initiated invoicing solution accessible via ecitizen.kra.go.ke to enable one issue an invoice on behalf of a small trader.


 


Persons in business include:



  • Companies, partnerships, sole proprietorships, associations, trusts etc.

  • Persons with income tax obligations including -

  • Monthly Rental Income (MRI) Tax

  • Turnover Over Tax (TOT)

  • Annual Income Tax – for Corporations, Partnerships and Individuals, both resident and non-residents with a permanent establishment.

  • Persons conducting business in various sectors, including the informal sector.
Category eTIMS