The Kenya Revenue Authority (KRA) has announced new measures to tighten the process for acquiring Tax Compliance Certificates (TCC), requiring all taxpayers in business to be fully registered under the Electronic Tax Invoice Management System (eTIMS).
In a public notice published in MyGov Weekly on Tuesday, October 28, 2025, KRA stated that the enhancements are aimed at ensuring accountability, sealing loopholes in revenue collection, and encouraging the timely filing and payment of taxes.
“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 reads in part.
The authority outlined new conditions taxpayers must meet before being issued a TCC. Among them, taxpayers seeking a certificate must have eTIMS.
“Be compliant with eTIMS/TIMS registration for persons in business, file tax returns on or before the due date for all applicable tax obligations, and make payment of tax on or before the due date,” the statement reads
In addition, KRA stated that those with pending tax arrears must settle. “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,” the statement reads
For businesses under Value Added Tax (VAT), compliance with VAT requirements, including those listed under the VAT Special Table, will also be mandatory.
According to KRA, taxpayers can apply for a TCC through the iTax platform and verify its authenticity using the Certificate Checker tool available on the portal.
KRA reaffirmed its commitment to facilitate tax compliance through education, among others. “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, in line with the existing legal framework,” the statement reads
The authority also expressed appreciation to taxpayers who have remained compliant. “We take this opportunity to thank all compliant taxpayers for their continued cooperation,” the statement reads
The announcement signals KRA’s growing push to expand digital compliance, with eTIMS now becoming a key requirement for businesses seeking to remain in good standing with the taxman.
