Taxation for Companies & Partnerships

What is a PIN?

A PIN is a Personal Identification Number.

 

It is a unique digit used to identify persons, while interacting or transacting business with Kenya Revenue Authority, other Government agencies and service providers.

 

Uses of the KRA PIN

 

Companies & Partnership can authorise Tax Agents to use their PIN only for tax affairs.

Companies & Partnerships use their PIN;

  • When filing returns, submitting notices or other documents as required under a tax law; or 
  • On any documentation required for a transaction specified under the First Schedule 

 

What transactions require a PIN?

Transactions that require a PIN as listed in the First Schedule include:

  • Registration of titles and stamping of instruments.
  • Approval of development plans and payment of water deposits.
  • Registration of motor vehicles, transfer of motor vehicles, and licensing of motor vehicles.
  • Registration of business names.
  • Registration of companies.
  • Underwriting of insurance policies.
  • Trade licensing.
  • Importation of goods and customs clearing and forwarding.
  • Payment of deposits for power connections.
  • All contracts for the supply of goods and services to Government Ministries and public bodies.
  • Opening accounts with financial institutions and investment banks.

 

PIN Registration

What documents should a Company submit while applying for a PIN?

  • Copy of Certificate of Incorporation.
  • Copy of CR12.
  • Copy of Memorandum and Article of Association (optional).
  • Copy of PIN Certificate for one of the company’s directors.
  • Copy of Tax Compliance certificate of one of the company’s directors.
  • Copy of the Acknowledgement receipt.

 

What documents should a Partnership submit while applying for a PIN?

  • Copy of the Acknowledgement receipt.
  • PIN Certificate for one of the partners (needs to be on iTax).
  • Deed of partnership (optional).
  • Tax Compliance certificate of the partners (optional)

How to Register

PIN registration for both companies and partnerships is initiated online via iTax. 

 

Follow these easy steps;

  1. Visit iTax
  2. Select "New PIN Registration".
  3. Fill the online form appropriately.
  4. Submit online application

 

NOTE:
You will receive an acknowledgment receipt on completion of the online application.

 

A follow up email will be sent to you with either further instructions on where to present the required documentation for verification or a PIN certificate

 

Register on iTax

Visit iTax and apply for your PIN today.