Title Who is required to register on eTIMS?
Description

All persons carrying on a business in Kenya are required to be registered on TIMS/eTIMS.


For this purpose, persons in business include:



  • Non-individual entities such as body corporates, associations, partnerships, foundations, trusts, joint ventures, and similar entities.

  • Individuals who earn income other than employment income.


Income required to be declared through TIMS/eTIMS includes:



  • Annual income from any form of business, as categorised in the annual return, for both resident and non-resident entities and individuals with a permanent establishment.

  • Income earned by taxpayers registered under the following tax obligations:

    • Value Added Tax (VAT)

    • Monthly Rental Income (MRI)

    • Turnover Tax (TOT)

    • Excise Duty



  • Income earned by persons carrying out business activities across various sectors, including the inform
Category Enhanced Tax Compliance Certificate