The Kenya Revenue Authority (KRA) has announced a new set of requirements for obtaining a Tax Compliance Certificate (TCC), signaling a major step toward enhancing transparency, accountability, and tax discipline among Kenyan taxpayers.
In a public notice released this week, KRA said the changes are aimed at strengthening tax compliance for both individuals and corporate entities across the country.
The revised framework now makes it mandatory for businesses and individuals earning income beyond employment to comply with the Electronic Tax Invoice Management System (eTIMS) or the Tax Invoice Management System (TIMS) before being issued a Tax Compliance Certificate.
According to The Africa Standard, the move is part of KRA’s broader strategy to modernize tax administration and plug revenue leakages through digital oversight and automation.
Under the new regulations, taxpayers applying for a TCC must prove compliance with eTIMS or TIMS registration if they are engaged in business activities.
Applicants are also required to file all tax returns on or before the due date for every applicable tax obligation, ensuring consistency in record keeping and reporting.
KRA further stated that all tax payments must be made promptly before or on their due dates to qualify for a compliance certificate.
Taxpayers with outstanding liabilities must either settle them in full or obtain approval for a structured payment plan prior to initiating the self-service TCC process on the iTax platform.
The new system also extends to businesses under the Value Added Tax (VAT) regime, including those classified under the VAT Special Table status.
KRA emphasized that compliance with VAT registration and remittance is now a key condition for TCC eligibility, reflecting the authority’s efforts to tighten VAT enforcement across industries.
Taxpayers can apply for the certificate through the iTax platform, an online portal that facilitates electronic filing and tax administration in Kenya.
To enhance transparency, KRA has also introduced an online verification tool known as the TCC Checker, which allows users to confirm the authenticity and validity of any certificate issued by the authority.
According to the notice, the changes are designed to align Kenya’s tax system with international best practices that promote efficiency and fairness in revenue collection.
KRA said the move is part of its digital transformation agenda, which seeks to create a data-driven environment that minimizes fraud and improves taxpayer services.
“The new TCC requirements will ensure that only compliant individuals and businesses benefit from government services and contracts,” said a senior KRA official who spoke to The Africa Standard.
He added that the reforms would help weed out non-compliant entities that have in the past exploited loopholes to secure public tenders without fulfilling their tax obligations.
KRA reaffirmed its commitment to supporting taxpayers through stakeholder engagement, education, and simplified processes to make compliance easier and more accessible.
The authority also assured taxpayers that any challenges experienced during implementation would be handled on a case-by-case basis within the existing legal frameworks.
In its statement, KRA thanked compliant taxpayers for their continued cooperation and contribution to national development through timely remittance of taxes.
“The Kenya Revenue Authority remains committed to facilitating tax compliance through open engagement and technology-driven solutions,” the notice read.
Tax experts have praised the move as a bold step that will strengthen Kenya’s fiscal management, though they warned that adequate support should be provided to smaller businesses adapting to eTIMS and TIMS systems.
According to The Africa Standard, the new framework is expected to boost Kenya’s revenue collection efforts, especially as the government seeks to expand its tax base amid growing budgetary needs.
Analysts believe the digital linkage of tax compliance, invoicing, and certification will reduce opportunities for corruption and increase government efficiency.
KRA has in recent months intensified its efforts to enforce compliance among small and medium enterprises, importers, and service providers who often operate outside the formal tax system.
With these new rules, Kenya’s tax administration is entering a new era of accountability and digital oversight that could reshape the country’s fiscal landscape.
