Tax Compliance Certificate Application (Kenya)
Kenya Revenue Authority — Tax Procedures Act No. 29 of 2015, Section 26
APPLICATION FOR TAX COMPLIANCE CERTIFICATE
Kenya Revenue Authority — Domestic Taxes Department
Tax Procedures Act No. 29 of 2015 — Section 26
PART A — APPLICANT DETAILS
Full Legal Name: [Taxpayer Name]
KRA PIN: [KRA PIN]
National ID / BRS Number: [ID / BRS Number]
Postal and Physical Address: [Taxpayer Address]
Telephone: [Phone]
Email: [Email]
Principal Business Activity: [Business Activity]
Authorised Signatory: [Signatory Name], [Designation]
PART B — PURPOSE OF CERTIFICATE
The Tax Compliance Certificate is required for: [Certificate Purpose]
Tender / Contract Reference: [Tender Reference]
Procuring Entity / Requesting Institution: [Procuring Entity]
Submission Deadline: [Submission Deadline]
PART C — TAX COMPLIANCE STATUS
Income Tax Return — Most Recent Period Filed: [Income Tax Return Period]
VAT Return — Most Recent Period Filed: [VAT Return Period]
PAYE Return — Most Recent Period Filed: [PAYE Return Period]
KRA Instalment Arrangement in Force: [Instalment Arrangement]
PART D — DECLARATION
I / We, [Taxpayer Name] (KRA PIN: [KRA PIN]), hereby apply to the Commissioner of Domestic Taxes for a Tax Compliance Certificate under Section 26 of the Tax Procedures Act No. 29 of 2015.
I / We declare that all tax returns required by law have been filed with the Kenya Revenue Authority and that all tax liabilities, penalties, and interest due and payable have been settled, or that an approved instalment payment arrangement under Section 37 of the Tax Procedures Act No. 29 of 2015 is in force and current.
I / We acknowledge that providing false or misleading information in support of this application constitutes an offence under Section 83 of the Tax Procedures Act No. 29 of 2015 and may result in prosecution.
Signed at [Application Place] on [Application Date].
Taxpayer / Authorised Signatory
________________
Signature
What Is a Tax Compliance Certificate Application (Kenya)?
A Tax Compliance Certificate Application in Kenya records the particulars needed to apply for the registration, permit or approval it concerns.
Section 26 of the Tax Procedures Act No. 29 of 2015 empowers the KRA Commissioner to issue a Tax Compliance Certificate to any taxpayer who has filed all required tax returns — including income tax returns under the Income Tax Act Cap. 470, Value Added Tax (VAT) returns under the Value Added Tax Act No. 35 of 2013, Pay As You Earn (PAYE) returns, and any other returns prescribed under the relevant tax statutes — and who has paid all tax liabilities, including penalties and interest, or has an approved instalment payment arrangement under Section 37 of the Tax Procedures Act No. 29 of 2015 with the Commissioner.
The KRA administers the Tax Compliance Certificate system through the iTax portal at itax.kra.go.ke. Taxpayers apply for a TCC online by logging into their iTax account and submitting an application through the 'Certificates' module. The KRA typically processes TCC applications within 10 working days, provided all returns have been filed and all liabilities settled. Where the KRA's system shows outstanding returns or unpaid tax, the application is rejected and the taxpayer must file the outstanding returns or clear the arrears before reapplying.
The Tax Compliance Certificate in Kenya plays a critical role in public procurement. Under Regulation 52 of the Public Procurement and Asset Disposal Regulations 2020 made under the Public Procurement and Asset Disposal Act No. 33 of 2015, a TCC is a mandatory document for any supplier, contractor, or consultant bidding for government contracts or tenders. Government entities — including national government ministries, state corporations, county governments, and public universities — may not award a contract to a bidder who does not produce a valid TCC. The certificate number is included in tender submission documents and verified by the procuring entity through the KRA iTax portal.
Beyond public procurement, the Tax Compliance Certificate is required by many private sector counterparties, financial institutions extending credit, donors funding NGOs registered under the Public Benefit Organisations Act No. 18 of 2013, and licensing authorities such as the Communications Authority of Kenya and the Energy and Petroleum Regulatory Authority (EPRA). The forms-legal.com Kenya Tax Compliance Certificate Application template streamlines the preparation of the supporting application letter required by some KRA offices and procurement entities.
The legal framework governing the Tax Compliance Certificate Application (Kenya) in Kenya draws on several key statutes and regulatory bodies. Under Kenyan law, the Constitution of Kenya 2010 is the supreme law. The Law of Contract Act (Cap. 23) governs contractual obligations. The Kenya Revenue Authority (KRA) administers tax under the Income Tax Act (Cap. 470). The High Court of Kenya, established under Article 165 of the Constitution, has unlimited original jurisdiction. The Data Protection Act No. 24 of 2019 and the Office of the Data Protection Commissioner (ODPC) govern personal data. Parties executing a Tax Compliance Certificate Application (Kenya) in Kenya should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Tax Procedures Act No. 29 of 2015 sets the foundational requirements.
When Do You Need a Tax Compliance Certificate Application (Kenya)?
A Tax Compliance Certificate Application in Kenya is required in a range of commercial, regulatory, and public procurement contexts where proof of tax good standing is mandatory.
A TCC Application is needed when a company registered under the Companies Act No. 17 of 2015 submits a tender or bid for a government contract under the Public Procurement and Asset Disposal Act No. 33 of 2015. Regulation 52 of the Public Procurement and Asset Disposal Regulations 2020 makes a valid TCC a mandatory submission document. Failure to produce a TCC results in automatic disqualification of the bid, regardless of the technical or financial merit of the proposal.
The application is needed when an individual or firm applies for a business permit or professional licence from a county government or national regulatory authority. Many county governments — including Nairobi City County, Mombasa County, and Kiambu County — require a TCC as part of the annual Single Business Permit renewal process under the County Governments Act No. 17 of 2012.
A TCC Application is required when a non-governmental organisation (NGO) registered under the NGO Coordination Act Cap. 134 or the Public Benefit Organisations Act No. 18 of 2013 applies for donor funding from international organisations or bilateral development partners. Donors routinely require TCCs as evidence of tax compliance before disbursing grants.
The application is needed when a Kenya company or partnership applies for a bank loan or credit facility from a commercial bank regulated by the Central Bank of Kenya under the Banking Act Cap. 488. Commercial banks frequently require a TCC from corporate borrowers as part of the due diligence process for credit appraisal.
A TCC Application is needed when a foreign investor applying for investment incentives from the Kenya Investment Authority (KenInvest) under the Investment Promotion Act Cap. 485 must demonstrate tax compliance as part of the incentive approval process. Similarly, companies seeking listing on the Nairobi Securities Exchange (NSE) are required to demonstrate a history of tax compliance as part of the NSE listing requirements.
Parties in Kenya should prepare a Tax Compliance Certificate Application (Kenya) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Kenyan law, the Constitution of Kenya 2010 is the supreme law. The Law of Contract Act (Cap. 23) governs contractual obligations. The Kenya Revenue Authority (KRA) administers tax under the Income Tax Act (Cap. 470). The High Court of Kenya, established under Article 165 of the Constitution, has unlimited original jurisdiction. The Data Protection Act No. 24 of 2019 and the Office of the Data Protection Commissioner (ODPC) govern personal data. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.
What to Include in Your Tax Compliance Certificate Application (Kenya)
A Kenya Tax Compliance Certificate Application submitted to the KRA under Section 26 of the Tax Procedures Act No. 29 of 2015 must contain the following essential elements to be processed efficiently by the KRA and to accompany tender or regulatory submissions.
Taxpayer Identification: Full legal name of the taxpayer exactly as registered with the KRA, the KRA Personal Identification Number (PIN) assigned under Section 10 of the Tax Procedures Act No. 29 of 2015, the taxpayer's postal and physical address, and for corporate taxpayers, the Business Registration Service (BRS) certificate number. Individual taxpayers should also provide their National Identity Card (NIC) number.
Business Description: A brief description of the taxpayer's principal business activity, relevant to confirm that the correct tax heads have been covered in the compliance verification. For example, a construction company must confirm compliance with VAT under the Value Added Tax Act No. 35 of 2013, PAYE under the Income Tax Act Cap. 470, and withholding tax on subcontractor payments under Section 35 of the Income Tax Act Cap. 470.
Purpose of Certificate: The specific purpose for which the TCC is required — for example, a named government tender reference number, a bank loan application, a county business permit renewal, or an NGO donor requirement. Stating the purpose helps the KRA processing officer prioritise urgent applications and confirms the certificate is addressed appropriately.
Tax Returns Filing Confirmation: A declaration that all required tax returns have been filed for the periods specified — income tax returns for the current and prior year of income, VAT returns for the current and immediately preceding 12 months, PAYE returns, and any other returns applicable to the taxpayer's business. Where any returns are outstanding because the taxpayer is exempt or because the activity giving rise to the obligation has ceased, that should be explained.
Tax Payments Confirmation: A declaration that all tax liabilities shown on the iTax portal have been settled, or that a KRA-approved instalment arrangement under Section 37 of the Tax Procedures Act No. 29 of 2015 is in force and up to date.
Authorised Signatory Details: For a corporate taxpayer, the name, title, and contact details of the director or authorised officer signing the application, together with a reference to the company resolution or written authority permitting them to sign. The KRA requires an authorised signature to process the application.
The forms-legal.com Kenya Tax Compliance Certificate Application template covers all required fields and includes a standard covering letter format suitable for submission to KRA stations across Kenya, including the KRA Domestic Taxes Department at Times Tower, Nairobi, and KRA regional offices.
Additional compliance elements for a Tax Compliance Certificate Application (Kenya) used in Kenya include: Under Kenyan law, the Constitution of Kenya 2010 is the supreme law. The Law of Contract Act (Cap. 23) governs contractual obligations. The Kenya Revenue Authority (KRA) administers tax under the Income Tax Act (Cap. 470). The High Court of Kenya, established under Article 165 of the Constitution, has unlimited original jurisdiction. The Data Protection Act No. 24 of 2019 and the Office of the Data Protection Commissioner (ODPC) govern personal data. Forms-legal.com provides this template as a starting point for Kenya-compliant documentation.
Cite this page
Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Tax Compliance Certificate Application (Kenya) (Kenya) [Legal document template]. Forms Legal. https://forms-legal.com/kenya/government/tax-forms/tax-compliance-certificate-kenya
"Tax Compliance Certificate Application (Kenya) (Kenya)." Forms Legal, 2026, https://forms-legal.com/kenya/government/tax-forms/tax-compliance-certificate-kenya.
@misc{formslegal-tax-compliance-certificate-kenya,
author = {{Forms Legal}},
title = {Tax Compliance Certificate Application (Kenya) (Kenya)},
year = {2026},
howpublished = {\url{https://forms-legal.com/kenya/government/tax-forms/tax-compliance-certificate-kenya}},
note = {Free legal document template}
}Frequently Asked Questions
The Kenya Revenue Authority typically processes a Tax Compliance Certificate (TCC) application within 10 working days of submission through the iTax portal at itax.kra.go.ke, provided the taxpayer's iTax account shows no outstanding returns and no unpaid tax liabilities. Where the KRA system flags outstanding obligations — such as unfiled VAT returns or unpaid PAYE — the application is placed on hold until the taxpayer resolves the outstanding issues. In practice, many TCC applications are approved automatically by the iTax system within 24 to 48 hours where the taxpayer's compliance record is clean. Taxpayers who have a current instalment payment arrangement with the KRA Commissioner under Section 37 of the Tax Procedures Act No. 29 of 2015 and are up to date on their instalments are also eligible for TCC issuance. The approved TCC is issued electronically via the iTax portal and may be downloaded, printed, and verified online using the certificate's unique verification code.
A Tax Compliance Certificate issued by the Kenya Revenue Authority under Section 26 of the Tax Procedures Act No. 29 of 2015 is valid for 12 months from the date of issuance. The expiry date is printed on the face of the certificate. After expiry, the taxpayer must submit a fresh TCC application through the iTax portal to obtain a renewed certificate. Procurement entities and regulatory authorities in Kenya will not accept an expired TCC — the certificate must be valid on the date of submission of the tender or licence application. Taxpayers who are frequent participants in government procurement should calendar their TCC renewal approximately 30 days before expiry to avoid any gap in coverage. The KRA does not issue automatic renewal reminders, so the taxpayer is responsible for tracking the expiry date and initiating the renewal application in good time.
A taxpayer in Kenya who has outstanding unpaid tax liabilities shown on their KRA iTax account will generally not qualify for a Tax Compliance Certificate under Section 26 of the Tax Procedures Act No. 29 of 2015. However, there is an important exception: where the taxpayer has entered into and is complying with an approved instalment payment arrangement with the KRA Commissioner under Section 37 of the Tax Procedures Act No. 29 of 2015, the KRA may issue a TCC provided all instalment payments due under the arrangement are current. The taxpayer must be up to date on their instalment schedule — if even one instalment has been missed, the TCC application is likely to be rejected. Taxpayers with disputed assessments under appeal before the Tax Appeals Tribunal established under the Tax Appeals Tribunal Act No. 40 of 2013 should seek specific advice from a KRA-registered tax agent on whether the disputed portion of the tax precludes TCC issuance, as KRA practice varies depending on the nature of the dispute.
In Kenya, the term 'KRA clearance certificate' is informally used to refer to the Tax Compliance Certificate (TCC) issued under Section 26 of the Tax Procedures Act No. 29 of 2015. Both terms refer to the same document — the official KRA certificate confirming that a taxpayer is current with all tax obligations. There is, however, a separate document known as a Tax Clearance Certificate that may be required in the context of winding up a company under the Companies Act No. 17 of 2015 or dissolving a business name under the Business Registration Service. In those contexts, the KRA Commissioner may issue a specific letter of clearance or no-objection confirming that all tax liabilities of the dissolved entity have been settled. Taxpayers and procurement officers should confirm with the requesting authority which specific certificate is required to avoid submitting the wrong document.
For a Tax Compliance Certificate Application submitted through the KRA iTax portal in Kenya, no physical documents are typically required — the system verifies compliance automatically against the taxpayer's filing and payment records in the KRA database. However, where the application is submitted as a covering letter to a KRA station — for example, in support of a specific tender submission or a bank application — the following supporting documents are typically attached: a copy of the taxpayer's KRA PIN certificate, the company's certificate of incorporation or business name certificate issued by the Business Registration Service, a copy of the most recently filed income tax return acknowledgement from iTax, PAYE compliance records for the previous 12 months, and, for companies, a copy of audited accounts. Where the taxpayer has an instalment arrangement under Section 37 of the Tax Procedures Act No. 29 of 2015, a copy of the instalment agreement and the most recent payment receipt should also be attached.
A sole trader or self-employed individual in Kenya is fully entitled to apply for a Tax Compliance Certificate under Section 26 of the Tax Procedures Act No. 29 of 2015, provided they hold a valid KRA PIN registered under Section 10 of the Tax Procedures Act and are current with all their tax obligations. Self-employed individuals are required to file an annual income tax return (P9 or equivalent) with the KRA Commissioner of Domestic Taxes under the Income Tax Act Cap. 470, and where their taxable annual turnover exceeds KES 5,000,000, they must also be registered for VAT under the Value Added Tax Act No. 35 of 2013 and file monthly VAT returns. A sole trader who has filed all required returns and settled all liabilities applies for a TCC through their personal iTax account in the same manner as a corporate taxpayer. The TCC issued to an individual displays their personal KRA PIN and legal name, and is equally valid for procurement and licensing purposes as a corporate TCC.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
Found an error? Let us knowRelated Documents
You may also find these documents useful:
KRA PIN Registration Application (Kenya)
A Kenya KRA PIN Registration Application for individuals and entities to obtain a Personal Identification Number from the Kenya Revenue Authority under the Tax Procedures Act No. 29 of 2015 s.14 and the Income Tax Act (Cap. 470).
Tax Agent Authorisation Form (Kenya)
A Kenya Tax Agent Authorisation Form empowering a registered tax agent to act on behalf of a taxpayer before the Kenya Revenue Authority, compliant with the Tax Procedures Act No. 29 of 2015 s.12.
Corporate Income Tax Return (Kenya)
A Kenya Corporate Income Tax Return preparation form for companies filing annual income tax under Income Tax Act Cap. 470 s.52 via the Kenya Revenue Authority iTax platform.