Do I have to file an income tax return if I did not earn any taxable income last year?
Yes. You are required to file a nil return by 30th June every year if you did not earn any taxable income within the year.
How do I file returns if my employer has not issued me with a P9 form?
You can file your income tax return using the ITR for Employment income only which is already pre-populated with your employment income details if your employer filed the PAYE returns through iTax. Otherwise, you should request for your p9 form from your employer.
How do I correct my return if I made errors in my declaration?
You can correct by filing an amended return. Once you log in to itax, click on the returns tab and select “File amended return”
I have other sources of Income apart from employment income. How do I declare that?
You declare by indicating that you have other sources of Income on the basic information page of the return excel. Some additional sheets will open up for you to capture the relevant details
The year 2020 had two different tax rates. How do I declare that in the return?
There is a provision for capturing employment income and pension contribution for January to March and April to December 2020 when filing returns
Which employer’s PIN do I capture in the return if I had two employers and I have two P9 forms?
You should enter both of the employers PINs by adding rows if you are filing using the excel option. If filing using the prepopulated ITR for
employment income only option the information is already captured in the system.
How do I declare mortgage when filing my returns?
By selecting yes to the question in the basic information of the excel income tax return ‘Do you have a mortgage?’ and capturing the mortgage details in sheet J - computation of mortgage. You will require a mortgage statement for the year and PIN of the lender to fill this section.
Do I have to file a return and my employer already deducted and remitted PAYE to the Kenya Revenue Authority?
Yes. Every individual with an active KRA PIN is required to file an income tax return.
What is the deadline of filing the Income Tax returns?
The deadline for filing the Income Tax returns for individual taxpayers is 30th June every year.
What is the penalty for late filing and late payment of income tax for individuals?
The penalty for late filing for individuals is 5% of the tax due or Ksh.2000 whichever is higher. The late payment penalty is 5% of the tax due and also late payment attracts an interest of 1% per month.