The Kenya Revenue Authority (KRA) has enhanced the Tax Compliance Certificate (TCC) application process to include compliance with the electronic Tax Invoice Management System (eTIMS/TIMS) for businesses and individuals with non-employment income.
In a public notice issued on October 24, 2025, KRA announced that taxpayers seeking a TCC must now meet additional requirements aimed at strengthening accountability and promoting full tax compliance.
“Taxpayers seeking a TCC must be compliant with eTIMS/TIMS registration for persons in business,” the notice stated, adding that all applicants must also ensure that they file tax returns and make payments for all applicable obligations on or before the due dates.
The Authority further emphasized that individuals or entities with outstanding tax liabilities must either settle their dues or apply for a payment plan approved by KRA to continue with the self-service TCC application process.
“Taxpayers must also be VAT compliant, including those under the VAT Special Table status,” KRA noted.
According to the statement, the enhanced process is part of KRA’s ongoing efforts to modernize tax administration and foster a culture of voluntary compliance.
“KRA remains committed to facilitating tax compliance through stakeholder engagements, taxpayer education, and simplified solutions tailored to diverse taxpayer needs,” the notice read.
KRA said the changes are designed to make the process more efficient and transparent while ensuring that only fully compliant taxpayers receive TCCs, which are often required for government tenders, business licensing, and financial transactions.
The Authority also reassured taxpayers that any challenges encountered during the implementation of the new system will be addressed “on a case-by-case basis, in line with the existing legal framework.”
Taxpayers can continue to apply for the TCC through the iTax platform and verify the validity of their certificates using the online Certificate Checker available at https://itax.kra.go.ke/KRA-Portal/.
KRA also thanked compliant taxpayers for their cooperation, reaffirming its commitment to simplifying access to tax services through digital channels, including the *222# mobile service.
For clarifications, taxpayers are encouraged to contact KRA’s Call Centre or visit the nearest Tax Service Office or Huduma Centre.
