KRA’s New TCC Compliance Requirements (Effective October 2025)
To obtain a Tax Compliance Certificate, applicants must now meet stricter conditions:
- Mandatory eTIMS Registration
All taxpayers must be registered on the Electronic Tax Invoice Management System (eTIMS) or TIMS. This ensures real-time invoice reporting to KRA. - Timely Filing of Returns
Applicants must consistently file all tax returns on time, including VAT, PAYE, and income tax. - No Outstanding Tax Obligations
There should be no pending tax liabilities or unresolved audit issues. - VAT Compliance
Businesses flagged under the VAT Special Table must demonstrate full compliance, including proper invoicing and reconciliation. - System Integration
Businesses are expected to integrate their invoicing systems with eTIMS to ensure transparency and reduce tax evasion.
Sources
- KahawaTungu – KRA Introduces Tougher Rules for Tax Compliance Certificate Applicants
This article outlines the stricter conditions for obtaining a TCC, including mandatory registration on eTIMS/TIMS, timely filing of returns, and full VAT compliance. [kahawatungu.com] - The Star Kenya – KRA Rolls Out New Tax Compliance Certificate Requirements
It highlights the new conditions for TCC eligibility, emphasizing eTIMS registration, no pending tax obligations, and VAT Special Table compliance. [the-star.co.ke] - Kenyans.co.ke – KRA Announces New Rules for Obtaining Tax Compliance Certificates
This article discusses the implications of the new rules for businesses and individuals, especially those flagged for VAT irregularities. [kenyans.co.ke] - Tuko.co.ke – KRA Announces New Requirements for Tax Compliance Certificate
It provides a concise summary of the updated TCC application process and the compliance expectations for taxpayers. [tuko.co.ke] - Swala Nyeti – KRA Tightens Tax Compliance Certificate Process with New eTIMS Requirements
This article explains the rationale behind the changes and how they aim to enhance transparency and reduce tax evasion. [swalanyeti.co.ke]
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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