The Kenya Revenue Authority (KRA) has rolled out stricter requirements for obtaining a Tax Compliance Certificate (TCC), reinforcing its push for digital tax accountability and streamlined service delivery.
In a public notice published in MyGov Weekly on October 28, 2025, KRA confirmed that all business entities and individuals earning income beyond employment must now be registered under the Electronic Tax Invoice Management System (eTIMS) or TIMS to qualify for a TCC.
“KRA notifies the public that it has enhanced the Tax Compliance Certificate (TCC) application process to include compliance with eTIMS/TIMS for non-individual entities and individuals with income other than employment income,” the notice stated.
New TCC Eligibility Criteria
To be issued a TCC, applicants must meet the following conditions:
✅ Be fully registered under eTIMS/TIMS for business or non-employment income.
✅ File all applicable tax returns by the due date.
✅ Pay all taxes owed on or before the deadline.
✅ Clear any outstanding tax liabilities or have an approved payment plan in place.
✅ Maintain full VAT compliance, including adherence to the VAT Special Table where applicable.
✅ Submit applications via the iTax platform and verify certificate authenticity using the online Certificate Checker.
“Settle all outstanding tax liability and/or apply for a payment plan, which, upon approval, enables the taxpayer to continue with the self-service process of the TCC application,” KRA emphasized.
Driving Digital Compliance
KRA says the updated framework aligns TCC issuance with real-time tax reporting and payment systems, aiming to “seal loopholes in revenue collection” and “encourage the timely filing and payment of taxes.”
The authority also reaffirmed its commitment to taxpayer support:
“KRA remains committed to facilitating tax compliance through stakeholder engagements, taxpayer education, and simplified solutions tailored to diverse taxpayer needs. Any challenges encountered during implementation will be addressed on a case-by-case basis,” the notice read.
