A Tax Compliance Certificate (TCC) confirms that a taxpayer has filed all due returns and has no outstanding tax debt. Government tenders, county licences, work permits and most bank facilities now ask for a valid one, so a rejected application can stall a deal for weeks.
What KRA checks before issuing a TCC
The iTax system runs an automated compliance check on your PIN across every obligation registered on your profile. If any one of them is open, the application is rejected — even if the amount involved is small.
- All income tax returns filed for the last five years, including nil returns
- Monthly VAT and PAYE returns filed and paid where you are registered for them
- No outstanding principal tax, penalties or interest on the iTax ledger
- Active obligations that no longer apply have been formally deregistered
- Company directors' individual PINs are also compliant where applicable
The application process on iTax
Log in to iTax, open Certificates, select Apply for Tax Compliance Certificate, state the reason for the application and submit. Where everything is clean, the certificate is generated and emailed within a few working days.
If the system flags arrears, you will see a rejection notice listing the obligation and period at fault. That notice is useful — it tells you precisely what to fix rather than forcing a guess.
Fixing the three most common rejection reasons
Unfiled nil returns are the single most common cause. Dormant companies still owe returns, and each missed year attracts a penalty that must be cleared or waived before a TCC is issued.
The second is a ledger mismatch, where a payment was made under the wrong obligation or period and never allocated. This is resolved through a ledger reconciliation request with the payment slips attached.
The third is unpaid penalties. Where the underlying tax was nil or already paid, a waiver application supported by a written explanation is often successful, though it takes time to be reviewed.
Validity and renewal
A TCC is valid for twelve months from the date of issue. Because tender committees reject expired certificates outright, treat renewal as a diary item rather than an emergency, and apply at least a month before a bid deadline.
Frequently asked questions
- How long does a KRA Tax Compliance Certificate take?
- A clean application is usually processed within a few working days. Where arrears or unfiled returns exist, allow two to four weeks to clear them before the certificate can be issued.
- Can a dormant company get a TCC?
- Yes, provided nil returns have been filed for every year the company has been dormant and any resulting penalties are cleared or waived.