The Kenya Revenue Authority has released guidance on compliance regarding Personal Identification Number (PIN) registration for individuals and non-individual entities, including companies, trusts, clubs, and similar organisations. The guidance includes detailed instructions to facilitate the registration process.
Understanding eligibility and PIN registration
Any adult in the Republic of Kenya (18 years and above) is eligible to pay taxes. This process begins with applying for a KRA Personal Identification Number (PIN). A PIN is a unique number that the Kenya Revenue Authority (KRA) uses to identify a taxpayer and is required when doing any business, seeking employment, or even for importation.
There are two types of applicants for PINs: individuals and entities such as companies, trusts, clubs, and similar organisations. An individual’s PIN starts with the code “A0…” while for entities such as companies, it begins with “P0…”
A PIN is required for activities such as applying for a Higher Education Loans Board (HELB) loan, opening a bank account, engaging in business, and selling land, among other transactions.
The purpose for which you apply for a PIN determines your tax obligations. Based on factors like your income and the nature of your application, the PIN will guide the selection of the appropriate tax categories and dictate how you will need to remit your taxes.
How to register for a Pin: A step-by-step guide
Once you have identified the need for a PIN, understanding the registration process becomes straightforward. Registration is an online process done on iTax, and it is free of charge! Residents receive their PIN certificate instantly after completing the online registration. Non-residents, however, receive an acknowledgment receipt that can be used to follow up on the registration process status.