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KENYA: Tax Declarations Now Required for Work Permit Applications

All Kenyan work permit renewal applications must now be accompanied by an Individual and Company Tax Compliance Certificate (TCC). For first-time work permit applicants, the new tax rule only requires that the employer shows proof of its tax compliance by providing a TCC.

Kenya’s Department of Immigration Services (DIS) issued the new directive, which took effect from 1 July 2019. The move is part of government efforts to ensure that all companies doing business, and all persons employed in the country fulfil their tax obligations under Section 5 of Tax Procedure Act.

A TCC, issued by the Kenya Revenue Authority (KRA), is a certificate proving that a company or employee is in good standing with respect to tax and is valid for 12 months only. A TCC application should be lodged seven days before the expiry of the preceding one, and can be done through the KRA’s iTax online platform. If the online application is approved, the KRA will email the TCC within five working days.

For taxpayers who have no tax liability, iTax will still generate an automatic TCC. However, some taxpayers may experience problems when applying for the TCC if they have outstanding tax compliance-related issues. In such cases, the applicant will receive a message informing them about the need for verification before the TCC is issued.

The TCC requirements are in addition to the other standard documents currently required by Kenyan revenue and immigration law. The DIS has stated that it will enforce the directive strictly and will not accept applications missing a TCC.

Content provided by Picture: HKTDC Research
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