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The Kenya Revenue Authority (KRA) has unveiled new and stricter measures governing the application process for the Tax Compliance Certificate (TCC), in a move aimed at strengthening tax compliance among businesses and non-individual taxpayers.
In a public notice dated October 24, 2025, KRA announced that TCC applicants must now demonstrate compliance with the electronic Tax Invoice Management System (eTIMS/TIMS) — a requirement that applies to both non-individual taxpayers and individuals earning income outside formal employment.
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To qualify for a TCC, applicants must meet several key conditions: registration on eTIMS/TIMS (for those engaged in business), timely filing of tax returns, and prompt payment of all taxes. Taxpayers with pending liabilities must either clear them or obtain an approved payment plan to continue with the online TCC application.
The notice further emphasized compliance with Value Added Tax (VAT) regulations, including maintaining a valid VAT Special Table status where applicable.
KRA advised taxpayers to apply for and verify their TCCs through the iTax platform, using the Certificate Checker feature on the KRA website.
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Reaffirming its dedication to improving compliance, KRA pledged to continue engaging stakeholders, expanding taxpayer education, and offering tailored solutions to meet evolving compliance needs. It also assured taxpayers that any challenges arising from the new system would be handled within the existing legal framework.
The authority expressed gratitude to compliant taxpayers for their cooperation and encouraged anyone seeking assistance to contact the KRA Contact Centre, visit a Tax Service Office, or access services through Huduma Centres.
A Tax Compliance Certificate serves as official proof that an individual or entity has filed and paid all due taxes. It remains valid for 12 months and is often required when applying for jobs, renewing work permits, or obtaining licenses such as those for clearing and forwarding agents.
