KRA Outlines How To Deregister As A Taxpayer After a Loved One’s Death

The Kenya Revenue Authority (KRA) has released a guide to help families navigate the process of deregistering a Personal Identification Number (PIN) after the death of a loved one.

In an update on Monday, April 27, KRA noted that losing a loved one is one of life’s most difficult experiences, and handling tax-related obligations during grief can feel overwhelming. 

The authority says the guide is designed to make the process as gentle and straightforward as possible for affected families.

“During this time of grief, administrative tasks may feel overwhelming. At KRA, we want to make the process of handling your loved one’s tax affairs as gentle and straightforward as possible. This guide is here to support you,” KRA said.

KRA explained that when a person passes away, their PIN must be formally deregistered as part of closing their tax affairs.

This step ensures that the deceased’s tax records are properly updated and no further obligations are attached to their account.

According to KRA, the deregistration process can be initiated by several parties, depending on the circumstances.

These include a legal representative, the executor of the estate, an administrator appointed by the court, or a family member handling the deceased’s affairs.

File image of KRA headquarters in Nairobi

To complete the process, applicants are required to provide several documents, including a certified copy of the death certificate and, where applicable, a copy of the deceased’s will.

Other key documents include a grant of probate issued by the High Court or letters of administration, as well as a certificate confirming the grant of administration. 

Applicants may also be required to submit a gazette notice listing the appointed administrators, a valid identification document of the legal representative, and proof of registration of the estate, including acquisition of a PIN for the estate where applicable.

KRA noted that families who may not yet have all the documents should not be discouraged; it encourages such individuals to get in touch for guidance on the minimum requirements needed to begin the process.

To deregister the PIN, applicants are required to submit their request either through the iTax platform or by visiting any KRA office.

Once submitted, KRA officials review the documents before processing the deregistration.

The authority says the process is typically completed within 60 days, after which confirmation is sent to the applicant via their official email address.