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Requirements for PIN Deregistration of a Deceased Person

 

TAXPAYER GUIDELINE ON THE REQUIREMENTS FOR PIN DEREGISTRATION AND REGISTRATION OF ESTATE PIN OF A DECEASED PERSON

 

This guideline provides guidance to taxpayers and legal representatives on the requirements and procedures for the deregistration of a deceased person’s PIN and the registration of a PIN for the estate of the deceased person.

Overview

1. Background

The Kenya Revenue Authority (KRA) is mandated to administer and enforce tax laws in Kenya and to ensure that taxpayers comply with their tax obligations. In fulfilling this mandate, the Authority strives to facilitate taxpayers through efficient and responsive services that support the smooth running of their businesses and promote voluntary compliance.

In the event of the death of a taxpayer, it becomes necessary for the Authority to update its tax records to reflect the change in the legal status of the individual. Proper management of tax records relating to deceased taxpayers ensures that any tax obligations arising from the individual or their estate are handled in accordance with the law.

Upon the death of an individual taxpayer, the Personal Identification Number (PIN) associated with the deceased person must be deregistered as part of the administrative process. However, where the estate of the deceased continues to hold assets, earn income, or undertake transactions that may give rise to tax obligations, a Personal Identification Number (PIN) must be issued for the estate of the deceased person to facilitate tax compliance during the administration of the estate.

KRA, aim to make the process of managing your loved one’s tax affairs as simple and supportive as possible. This guideline therefore provides guidance to taxpayers and legal representatives on the requirements and procedures for the deregistration of a deceased person’s PIN and the registration of a PIN for the estate of the deceased person.

2. Purpose

The purpose of this guideline is to provide clarity on the process and requirements for:

  1. Deregistration of the Personal Identification Number (PIN) of a deceased person; and
  2. Registration of a Personal Identification Number (PIN) for the estate of the deceased person.

The guideline aims to facilitate compliance while ensuring proper administration of tax obligations relating to estates of deceased persons.

Who This Applies To

3. Scope of Application

These guidelines apply to;

  1. Legal representatives managing the affairs of a deceased taxpayer.
  2. Executors of wills.
  3. Court-appointed administrators of estates.
  4. Family members acting on behalf of the estate.

4. Persons Eligible to Initiate the Process

The request for deregistration of a deceased person’s PIN may be initiated by;

  1. A legal representative of the deceased.
  2. The executor of the estate.
  3. A court-appointed administrator.
  4. A family member managing the affairs of the deceased.

Such persons shall demonstrate legal authority to act on behalf of the estate.

PIN Deregistration

5. Requirements for Deregistration of a Deceased Person’s PIN

A request for deregistration shall be accompanied by the following documents:

  1. Certified copy of the Death Certificate.
  2. Copy of the Will, where applicable.
  3. Grant of Probate issued by the High Court or Letters of Administration.
  4. Certificate of Confirmation of Grant of Administration.
  5. Gazette Notice listing the appointed administrators.
  6. Identification document of the legal representative.
  7. Evidence of registration of the estate and acquisition of a PIN for the estate where applicable.
Estate PIN Registration

6. Requirements for Registration of a PIN for the Estate of a Deceased Person

Where the estate of the deceased is required to meet tax obligations, a PIN shall be issued upon submission of the following documents:

  1. Certified copy of the Death Certificate.
  2. Grant of Probate or Letters of Administration issued by the High Court.
  3. Certificate of Confirmation of Grant of Administration.
  4. Copy of Application for Grant of Probate or Letters of Administration.
  5. List of Assets and Liabilities contained in the affidavit filed with the probate application.
  6. Gazette Notice listing the administrators.
  7. Identification documents of the legal representative.
Application Process

7. Application Process

The applicant shall submit the request through one of the following channels:

  1. Through the iTax system, or
  2. By visiting the nearest KRA office or Tax Service Office (TSO).

All documents submitted must be clear and where required, certified copies.

8. Processing and Approval

Upon receipt of the application;

  1. KRA shall review the submitted documentation to verify authenticity and completeness.
  2. The Authority shall confirm the legal authority of the applicant to act on behalf of the estate.
  3. Where the documentation meets the required threshold, the deregistration request shall be processed and the estate PIN issued where applicable.
  4. The process shall be completed within sixty (60) days, subject to submission of all required documentation.
  5. The applicant will be notified through their official email once the process has been completed.

The process shall be completed within sixty (60) days, subject to submission of all required documentation. The applicant will be notified through their official email once the process has been completed.

Support

9. Assistance and Support

KRA recognises that dealing with administrative matters following the loss of a loved one can be challenging. The Authority therefore remains committed to providing support and guidance throughout the process.

For assistance or clarification regarding these guidelines, taxpayers may contact Kenya Revenue Authority through:

  • Tel: 0711 099 999
  • Email: callcentre@kra.go.ke
  • Visit any KRA offices