In a statement issued on October 24, KRA announced the introduction of new requirements for obtaining Tax Compliance Certificates (TCC)

Under the new guidelines;

• The enhanced process will now include compliance with eTIMS/TIMS for non-individual entities and individuals earning income from sources other than employment.
• Applicants must be VAT compliant, including those listed under the VAT Special Table category.
• Taxpayers seeking a TCC must file all applicable tax returns and make payments on or before their due dates.
• They are also required to settle any outstanding tax liabilities or obtain an approved payment plan that allows continued access to the self-service TCC application portal.

Taxpayers can apply for the certificate through the iTax platform and verify its authenticity using the Certificate Checker available at https://itax.kra.go.ke/KRA-Portal/.

Source: https://www.kra.go.ke/news-center/public-notices/2312-tax-compliance-certificate-tcc-enhancements