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What is an Income Tax Return?
A declaration made by a person showing all income earned from all sources of income during a tax period (usually a year) and the self-assessed tax paid during that year of income. In this case, you are required to file returns for the tax period of 1st January to 31st December 2022.
Why do we file Returns?
- It is a requirement in the law - under the Income Tax Act.
- From your self-assessment, it enables you to know how much KRA owes you, if any.
- Enables you to know if you have any tax due and if so, how much.
- Enables KRA to identify those who do not pay taxes.
- Enhances transparency in taxation as well as improved compliance in respect to return filing and full disclosure.
Who should file a return?
Every person (individual, company, partnership, etc.) with a KRA PIN is required to file a tax return.
I did not have any income last year; Do I Still have to file an income tax return?
Yes. If you had a PIN, you are required to submit a return by 30th June 2023. In this case, a NIL return.
What do I need to have before filing my returns?
Employment Income Only
- A P9 form from your employer. A document that contains a summary of tax deductions made by your employer during that tax period. In this case 2022.
- An Insurance Policy Certificate (where applicable), including NHIF contributions. ***Provide this link: a guide on how to claim NHIF insurance relief when filing your returns.***
- A mortgage certificate (where applicable)
- Tax exemption certificate (where applicable).
Other Sources of Income (Business, Farming, Rental, etc.)
- Book of Accounts – these include an income statement, a balance sheet, and copies of withholding certificates (if any) and a record of any advance payment made during the year, including instalment tax.
I have Withholding Tax Certificates, how do I file my returns?
Where the tax withheld was not final, you will have to prepare a summary of income received as per the withholding certificates and file a return that includes that income. Withholding tax is utilized a credit on tax payable.
Key things to Remember as you file your tax returns
- If you make a mistake while filing, you can file an amended return.
- If you were employed in 2022 then lost your job, you are still required to file a return for that year.
- If you had multiple employers in 2022, you are still required to file a return to show all income received from your employers.
- If you had no income in 2022, you are required to file a NIL return.
- If you are employed and have other sources of income from your side hustles, you are still required to declare them in addition to the income you get from your job.
- The Finance Act 2021 extended the existing insurance relief to include contribution made to the NHIF. This became effective on 1st January 2022 and as such, falls in the tax period that you are now filing returns for. KRA has already released a guide on how to claim NHIF insurance relief when filing your returns.
- If you are a beneficiary of an estate, you are required to file your returns
- If you are a partner in a partnership firm, you are required to file your returns.
- If you earned any foreign income in 2022, you are also required to declare that income in your return.
- If you are no longer using the email you used to register on iTax, you can request for an email change by sending a message to our official social media pagesor writing an email to firstname.lastname@example.org. You can also call 0711099 999 or chat with us via https://kenya-revenue-authority.custhelp.com/app/chat/chat_launch.
- If you forget your password, you can reset on the Itax portal.
Step by Step Guides on How to File?
- How to reset your password on iTax.
- How to file your returns if you have more than one p9 form/Had multiple employers.
- How to file a NIL return.
- How to file your Income Tax Company Returns.
- How To File your 2022 Individual Income Tax Return Using The Excel Form (IT1)
For more information, read our FAQs. Should you need any assistance you can walk into the nearest KRA Office or make use of our contact centre using the contact information provided above.