The Kenya Revenue Authority is the agency charged with collecting tax revenue on behalf of the treasury. It is expected that every Kenyan citizen who attains the age of 18 should register with KRA to obtain a Personal Income Number (PIN). In a complete shift from the past, the KRA PIN is increasingly becoming a must-have document for Kenyans both in the formal and informal sectors.

With the rapid technological tranformations which the taxman has been undertaking over the years (latest being iTax), it is now easier for taxpayers to be monitored and checked for tax evasion and non-compliance. iTax has made it easy to access the Authority's services (albeit not all) without stepping a foot and having to endure the usual long queues  at their offices.

Now back to the topic, "... i was 'forced' to get a KRA PIN to apply for HELB, must i file returns?" ; "I have a KRA PIN but am jobless, do i really need to file returns?"- these are the two common questions i often encounter on a daily basis, hence the motivation to pen down this article.

It is worth noting that every person who has obtained a KRA PIN, whether they are in employment or not, is mandated to file income tax returns before the 30th June of every year. The tax procedures Act No. 29 of 2015 states:

               " A person who submits a tax return after the due date shall be liable to penalty—
                   (a) of twenty five percent of the tax due or ten thousand shilling whichever is higher, 
                        if it  is in relation to a return required to submitted on account of employment income;
                   (b) five thousand shillings if it is in relation to a return required to be submitted under     
                        Turnover Tax; or
                    (c) in any other case—
                         (i) five per cent of the amount of tax payable under the return; or
                         (ii) twenty thousand shillings, whichever is the higher."  

                                       
Sadly, many Kenyans are not aware of this. If you have not been submitting returns in the yester years, it is a good idea to visit your tax station and sort out the mess before the Caesar surprise you with a huge bill.

President Uhuru Kenyatta, when he was the minister for Finance sought to clear the quagmire to ease the burden on Kenyans and reduce unnecessary filings.
   

I propose to abolish the filing of returns by employees who have no other income and their PAYE has been paid to exchequer by their employers.
Stated Kenyatta during his 2011/12 Budget speech in parliament.