The Kenya Revenue Authority (KRA) has enhanced the Tax Compliance Certificate (TCC) application process, introducing stricter requirements to ensure broader adherence to tax obligations.

The changes, detailed in a public notice on October 24, 2025, require taxpayers to be compliant with eTIMS/TIMS registration, settle outstanding liabilities, and meet VAT obligations.

“Tax Compliance Certificate (TCC) Enhancements Kenya Revenue Authority (KRA) notifies the public that it has enhanced the Tax Compliance Certificate (TCC) application process to include compliance with eTIMS/TIMS for non-individual entities and individuals with income other than employment income.”

New requirements for taxpayers

Under the revised process, both individuals with income beyond employment and non-individual entities must be registered under eTIMS/TIMS.

Taxpayers seeking a TCC must file all applicable returns on time, make timely payments, and clear any arrears or arrange approved payment plans.

VAT compliance, including adherence to the VAT Special Table, is also mandatory. Applications can be submitted through the iTax platform, where validity checks can be performed using the Certificate Checker.

Taxpayers seeking a TCC must:

1. Be compliant with eTIMS/TIMS registration for persons in business.

2. File tax returns on or before the due date for all applicable tax obligations.

3. Make payment of tax on or before the due date.

4. Settle all outstanding tax liability and or apply for a payment plan which upon approval, enables the taxpayer to continue with the self-service process of TCC application.

5. Be VAT compliant (including VAT Special Table status).

6. Taxpayers can apply for a TCC through the iTax platform. They can check validity of a TCC using the Certificate Checker on https://itax.kra.go.ke/KRA-Portal/.

KRA emphasised that the enhancements aim to streamline compliance and simplify access to the TCC for all eligible taxpayers. The authority assured that any challenges encountered during implementation will be addressed on a case-by-case basis in line with the existing legal framework.

Digital solutions and taxpayer support

The authority reiterated its commitment to supporting taxpayers through digital solutions, education, and stakeholder engagement. Taxpayers can access assistance through the KRA Contact Centre, local Tax Service Offices, Huduma Centres, or by dialing *222# for free services. The official KRA website provides further guidance and tools to facilitate smooth compliance.

The move reinforces KRA’s push toward modernising tax administration, making the TCC process more transparent, efficient, and accessible.

Taxpayers are urged to adhere strictly to deadlines and requirements to avoid delays or complications in securing the certificate, which is increasingly important for business operations and contractual obligations.

The authority also issued a disclaimer highlighting that it will not be responsible for payments not received, credited, or validated in its accounts.