In Kenya, filing tax returns is mandatory for all individuals with an active Personal Identification Number (PIN). This requirement applies even if you have no taxable income during the year. Filing a nil return informs the Kenya Revenue Authority (KRA) that you earned no income and have no tax obligations for the year.
Failure to file tax returns, including nil returns, may lead to penalties and restrict access to certain government services. This guide explains how to file nil returns on the iTax platform in just six simple steps.
Before You Begin: What You Need
To file nil returns, ensure you have the following:
- Active PIN: If you don’t have a PIN, register online via the KRA website.
- Tax Year: Nil returns cover the previous tax year (January 1st to December 31st).
- Internet Access: Use a computer or smartphone with a stable connection for a smoother experience.
- No Tax Obligations: Ensure you earned no income or had no tax obligations for the year.
Step-by-Step Guide to File Nil Returns
Step 1: Log in to iTax
- Visit the iTax portal at https://itax.kra.go.ke.
- Enter your KRA PIN and password to log in.
- If you’ve forgotten your password, click “Forgot Password” to reset it. Follow the instructions sent to your email, then log back in.
Step 2: Navigate to the “Returns” Section
Once logged in, locate the “Returns” tab in the main menu. Click it to access the return filing options.
Step 3: Select “File Nil Returns”
Under the “Returns” section, you’ll find several options:
- File Return
- File Amended Return
- View Filed Return
- File Nil Return
Click “File Nil Return” to proceed.
Step 4: Choose Your Tax Obligation
On the “File Nil Returns” page:
- Select your tax obligation from the dropdown menu, such as Income Tax Resident or Income Tax Non-Resident, depending on your status.
- Click “Next” to proceed.
Step 5: Confirm the Tax Period
- The system will display the tax period for the nil return. Ensure the dates are correct.
- Click “Submit” to proceed.
- A confirmation pop-up will appear—click “OK” to finalize your submission.
Step 6: Download the Acknowledgment Receipt
Once your nil return is submitted, you’ll see a “Thank You” page.
- Click “Download Returns Receipt” to save a copy of your acknowledgment.
- Keep the receipt as proof of submission for future reference.
Additional Tips for Filing Nil Returns
- File Before the Deadline: Submit your returns before June 30th to avoid penalties.
- Seek Assistance: For difficulties, contact KRA support via:
- Email: [email protected]
- Phone: +254 20 4 999 999 or +254 711 099 999
- Visit a local KRA office for in-person help.
- Monitor Tax Obligations: Regularly check your tax status to avoid issues during filing.
- Regular Returns for Low Income: If you earned any income, even below the taxable threshold, file regular tax returns instead of nil returns.
Final Remarks
Filing nil returns in Kenya is straightforward and ensures compliance with tax laws. By completing the process annually, you’ll avoid penalties and maintain good standing with the KRA. Follow the steps above for a seamless experience and keep your acknowledgment receipt as proof of compliance.
Happy filing!
