The Kenya Revenue Authority (KRA) has announced enhanced measures in the application process for the Tax Compliance Certificate (TCC), introducing new requirements aimed at improving tax compliance among businesses and non-individual taxpayers.
In a public notice issued on October 24, 2025, KRA stated that the TCC application process will now include compliance with the electronic Tax Invoice Management System (eTIMS/TIMS) for non-individual entities and individuals with income other than employment income.
New Requirements for TCC Applicants
To qualify for a Tax Compliance Certificate, applicants must meet the following conditions:
- eTIMS/TIMS Registration – All businesses and non-individual taxpayers must be registered on eTIMS/TIMS.
- Filing of Tax Returns – Returns must be filed on or before the due dates.
- Timely Payment of Taxes – All tax payments should be made within the stipulated timelines.
Settlement of Outstanding Liabilities – Taxpayers must clear all pending tax debts or apply for an approved payment plan, which allows continued access to the self-service TCC application process.
VAT Compliance – Taxpayers should maintain a valid VAT Special Table status where applicable.
Accessing the TCC Application
Taxpayers can apply for the TCC through the iTax platform, where they can also verify the validity of their certificates using the Certificate Checker tool available on the KRA portal
These enhancements aim to streamline the process and promote greater transparency and accountability in tax compliance.
KRA’s Commitment to Supporting Taxpayers
KRA reaffirmed its commitment to supporting tax compliance through:
- Ongoing stakeholder engagement
- Taxpayer education programs
- Customized solutions designed to meet the evolving needs of taxpayers
The authority assured that any challenges encountered during the rollout of these new measures would be addressed within the current legal framework.
Message to Taxpayers
KRA expressed appreciation to all compliant taxpayers for their continued cooperation and encouraged others to utilize the available support channels.
For any questions or assistance, taxpayers are encouraged to:
- Contact the KRA Contact Centre
- Visit the nearest Tax Service Office, or
- Seek help at any Huduma Centre
KRA remains committed to fostering a culture of voluntary tax compliance and ensuring that all taxpayers meet their obligations efficiently and transparently
