Paying taxes / Taxpayer registration / Register a foreign individual taxpayer

Summary of the procedure

List of steps

List of steps (4)
1
Apply for taxpayer facilitation Online procedure
2
Obtain recommendation letter Online procedure
3
Apply for directors pin Online procedure
4
Obtain director's PIN Online procedure
 

Where to go?

Kenya Investment Single Window (KISW) portal (x 2)
1 2
Kenya Investment Single Window (KISW) portal
iTax portal (x 2)
3 4
iTax portal

What you will get

Investor registration receipt
2
Investor registration receipt
KRA recommendation letter
2
KRA recommendation letter
PIN certificate
4
PIN certificate

Required documents

List of shareholders and directors - CR 12 (x 2)
1 3
List of shareholders and directors - CR 12
Tax agent appointment letter (x 2)
1 3
Tax agent appointment letter
Tax agent acceptance letter (x 2)
1 3
Tax agent acceptance letter
Bank statement (x 2)
1 3
Bank statement
Passport (x 2)
1 3
Passport
KRA recommendation letter
3
KRA recommendation letter
Certificate of incorporation
3
Certificate of incorporation
PIN certificate
3
PIN certificate
Tax compliance certificate
3
Tax compliance certificate
Representatives
Letter of authority
3
Letter of authority

How much?

Free of charge

How long ?

  min. max.
Total time (sum): 25mn 2d 1/2
of which:
Attention at counter: 25mn 1h.
Waiting time until next step (sum): 0mn 2d

Legal justification?

Investment promotion act 2004  Investment Promotion Act 2004
Tax Procedures Act  Tax Procedures Act
Income Tax Act  Income Tax Act

Detailed steps

1
Apply for taxpayer facilitation

Timeframe ( ver detalles )

Espera hasta paso siguiente

5 mn  -  10 mn
 -  1 day

Contact details

Entity in charge

Kenya Investment Single Window (KISW) portal


Tel: +254 730 104 210 / +254 730 104-200
Email: info@invest.go.ke
Website: https://services.invest.go.ke/

Requirements

1. 01 - Libre deuda de patente
Business registration number
For the entity
2. 01 - Libre deuda de patente
List of shareholders and directors - CR 12 (copy)
3. 01 - Libre deuda de patente
Tax agent appointment letter (copy)
4. 01 - Libre deuda de patente
Tax agent acceptance letter (copy)
5. 01 - Libre deuda de patente
Tax compliance number
Of the the tax agent
6. 01 - Libre deuda de patente
Bank statement (copy)
Can be from the country of origin, showing at least 100,000 USD
7. 01 - Libre deuda de patente
Passport (copy)
Showing the bio data page

Time frame

Attention at counter: Min.   5mn - Max.   10mn
Waiting time until next step: Max.   1 day

Legal justification

1. Investment Promotion Act 2004
Investment Promotion Act 2004
Section 15
2. Tax Procedures Act
Tax Procedures Act
Sections 8, 9, 11, 15

Additional information

The investor ought to be registered with KenInvest to obtain facilitation.

Recourse: Kenya Investment Authority

Entity in charge

Kenya Investment Authority

UAP Old Mutual Towers, Upper Hill, 14th and 15th floor P. O BOX 55704, Nairobi 00200
Tel: +254 730 104 200 / +254 730 104 210
Email: info@invest.go.ke
Website: www.invest.go.ke
Directions: Google maps

Unit in charge

Investor Services Department - General manager's office

Mon: 08:00 - 17:00
Tue: 08:00 - 17:00
Wed: 08:00 - 17:00
Thu: 08:00 - 17:00
Fri: 08:00 - 17:00
Sat: closed
Sun: closed

Person in charge

Guracha Adi

General Manager Investor Services
Tel: +254 722 324 360 / +254 730 104 908
Email: guracha@invest.go.ke
2
Obtain recommendation letter

Contact details

Entity in charge

Kenya Investment Single Window (KISW) portal


Tel: +254 730 104 210 / +254 730 104-200
Email: info@invest.go.ke
Website: https://services.invest.go.ke/

Expected results

1. 01 - Investor registration receipt
Investor registration receipt
2. 01 - KRA recommendation letter
KRA recommendation letter

Time frame

Attention at counter: Min.   5mn - Max.   10mn

Legal justification

1. Investment Promotion Act 2004
Investment Promotion Act 2004
Section 15

Recourse: Kenya Investment Authority

Entity in charge

Kenya Investment Authority

UAP Old Mutual Towers, Upper Hill, 14th and 15th floor P. O BOX 55704, Nairobi 00200
Tel: +254 730 104 200 / +254 730 104 210
Email: info@invest.go.ke
Website: www.invest.go.ke
Directions: Google maps

Unit in charge

Investor Services Department - General manager's office

Mon: 08:00 - 17:00
Tue: 08:00 - 17:00
Wed: 08:00 - 17:00
Thu: 08:00 - 17:00
Fri: 08:00 - 17:00
Sat: closed
Sun: closed

Person in charge

Guracha Adi

General Manager Investor Services
Tel: +254 722 324 360 / +254 730 104 908
Email: guracha@invest.go.ke
3
Apply for directors pin

Timeframe ( ver detalles )

Espera hasta paso siguiente

10 mn  -  20 mn
 -  1 day

Contact details

Entity in charge

iTax portal


Tel: +254 711 099 999 / +254 204 999 999
Email: callcentre@kra.go.ke
Website: https://itax.kra.go.ke/KRA-Portal/

Expected results

1. 01 - PIN acknowledgment receipt - non resident
PIN acknowledgment receipt - non resident

Requirements
Representatives

For all applicants
1. 01 - Libre deuda de patente
KRA recommendation letter (copy)
From Kenya Investment Authority
2. 01 - Libre deuda de patente
Certificate of incorporation (copy)
3. 01 - Libre deuda de patente
List of shareholders and directors - CR 12 (copy)
4. 01 - Libre deuda de patente
Bank statement (copy)
Can be from the country of origin, showing at least 100,000 USD
5. 01 - Libre deuda de patente
Tax agent appointment letter (copy)
6. 01 - Libre deuda de patente
Tax agent acceptance letter (copy)
7. 01 - Libre deuda de patente
PIN certificate (copy)
For the tax agent
8. 01 - Libre deuda de patente
Tax compliance certificate (copy)
For the tax agent
9. 01 - Libre deuda de patente
Passport (copy)
For the director applying for pin showing bio data page
In addition for representatives
1. 01 - Libre deuda de patente
Letter of authority (copy)
For the designated representative of the company - signed by the CEO or similar of the for the company.

Time frame

Attention at counter: Min.   10mn - Max.   30mn
Waiting time until next step: Max.   1 day

Legal justification

1. Income Tax Act
Income Tax Act
Section 132

Recourse: Kenya Revenue Authority

Entity in charge

Kenya Revenue Authority

Times Tower Haile Selassie Avenue P.O.BOX 48240, Nairobi 00100
Tel: +254 20 281 000
Email: callcentre@kra.go.ke
Website: www.kra.go.ke
Directions: Google maps

Unit in charge

One stop centre - KRA

Mon: 08:00 - 05:00
Tue: 08:00 - 05:00
Wed: 08:00 - 05:00
Thu: 08:00 - 05:00
Fri: 08:00 - 05:00

Person in charge

Amos Komen

KRA Liason officer
Tel: +254 730 104 200
Email: amos.komen@invest.go.ke
4
Obtain director's PIN

Contact details

Entity in charge

iTax portal


Tel: +254 711 099 999 / +254 204 999 999
Email: callcentre@kra.go.ke
Website: https://itax.kra.go.ke/KRA-Portal/

Expected results

1. 01 - PIN certificate
PIN certificate

Time frame

Attention at counter: Min.   5mn - Max.   10mn

Legal justification

1. Income Tax Act
Income Tax Act
Section 132

Recourse: Kenya Revenue Authority

Entity in charge

Kenya Revenue Authority

Times Tower Haile Selassie Avenue P.O.BOX 48240, Nairobi 00100
Tel: +254 20 281 000
Email: callcentre@kra.go.ke
Website: www.kra.go.ke
Directions: Google maps

Unit in charge

One stop centre - KRA

Mon: 08:00 - 05:00
Tue: 08:00 - 05:00
Wed: 08:00 - 05:00
Thu: 08:00 - 05:00
Fri: 08:00 - 05:00

Person in charge

Amos Komen

KRA Liason officer
Tel: +254 730 104 200
Email: amos.komen@invest.go.ke