Automation of Application for Income Tax Exemption Certificates under Paragraph 10 of the First Schedule to the Income Tax Act

PUBLIC NOTICES 05/05/2021

Kenya Revenue Authority (KRA) informs the public that the process of application for Income Tax Exemption Certificates for nonindividual taxpayers is now automated.

From the date of this notice, non-individual taxpayers who wish to apply for income tax exemption pursuant to Paragraph 10 of the First Schedule to the Income Tax Act are advised to submit their applications through the taxpayer portal on the iTax platform by going to the “Registration Menu”, selecting “Other Registration” and then “Income Tax Exemption”.

A step-by-step guide on the application process is available on the KRA website: www.kra.go.ke and can be accessed through the following link: https://www.kra.go.ke/images/publications/Step-by-step-guide-for-Application---Non-Individual-Exemption. pdf

Qualifying applicants will receive their Income Tax Exemption Certificates through their registered email addresses. The certificates will also be retrievable via the consult and reprint functionality.

Taxpayers are requested to take note of the following:

  1. Persons who had been issued with letters of approval in place of Income Tax Exemption Certificates are required to reapply for system generated certificates as had been indicated in the letters. As part of the application, they will be required to attach a scanned copy of the letter of approval. The system generated certificate will be a replacement of the letter of approval.
  2. Persons who had already submitted their applications under the manual system and whose applications are undergoing processing, are advised to reapply through iTax for a system generated certificate ONLY when they receive a letter of approval, attaching a scanned copy of the said letter.
  3. New applications for income tax exemption shall be lodged on iTax, where the application will undergo all the necessary verification processes and exemption certificates issued to qualifying applicants.

Taxpayers are requested to contact their Tax Service Offices for further guidance

Commissioner of Domestic Taxes