RETURNS & DUE DATES.
The law requires that returns of income are accompanied by accounts of the business. Company accounts must be prepared or examined by a holder of a practicing certificate or written authority to practice issued in accordance with the Accountants Act (Cap. 531). The list of Practicing Auditors as at 15th June 2006 can be viewed here. The list of Practicing Auditors as at September 2010 can be viewed here (pdf).
Returns may be obtained:
- From Large Taxpayers offices and Domestic Revenue countrywide.
- Using distribution channels such as, Delivery to taxpayers, and through employers to reach their employees.
- By downloading from the KRA website.
How do I lodge my return and pay my taxes?
Once you have prepared your tax return, you can lodge it in the following ways:-
A. Income Tax Returns.
P11's (pay-in-slips) are lodged monthly at payment point i.e Commercial Banks. However, the PAYE end of year returns are due on the 28th February following the end of calendar year and may be lodged at any Domestic Taxes office.
All individual Returns (IT1's)
IT1's are due on 30th June following the end of the year of income. For individuals the year of income refers to a calendar year.
Company (IT2C's) & Partnership (IT2P's) Returns
IT2C's and IT2P's are due on the 30th day of the 6th month following end of the business accounting period/date.
B. VAT Returns.
Monthly VAT Returns (VAT 3).
- VAT 3 - Payment Returns are lodged at the commercial banks
- VAT 3 - NIL & Credit Returns are lodged at DTD offices
These are due on the 20th day following the month of deduction.
VAT Withholding Returns (VAT 32)
Lodged the same way as above but are due weekly.
C. Excise Returns (E8).
Excise Returns are lodged at payment point i.e Commercial Banks on the 20th day following month of deduction.
- Tax agents
A tax agent can prepare and file a tax return on your behalf provided you have given authority in writing to KRA.
- Points of Presence
Convenient and strategic Points of Presence (POPs) are set up countrywide to ease the submission and collection of returns by our taxpayers during the peak period of filing income tax returns the months leading to the deadline of returns submission which is 30th June each year.
- How do I lodge my tax return from overseas?
If you are mailing a paper return to us, the lodgment address is:
Domestic Taxes Department.
Large Taxpayers Office,
Kenya Revenue Authority,
P.O. Box 30742 00100, GPO
D. Due dates for payment of Taxes and Duties.
- 9th of every month.
PAYE Remittances- Widows, Children and Parliamentary Pension Fund.
- 20th of every month
- Every Monday
- Instalment Tax
20th day of every 4th month, 9th month and 12th month, in the accounting period of the current year of income.
- Balance of Tax on Self-Assessment
Last day of the 4th month following the end of the year of income or accounting period
Payments are due on or before the due date.