Filing tax returns is a mandatory requirement in Kenya for anyone with an active Personal Identification Number (PIN), even if you haven’t earned any income during the tax year. A nil return notifies the Kenya Revenue Authority (KRA) that you have no taxable income to report.
Failing to file your returns, including nil returns, can result in penalties and affect your access to certain government services. This guide will walk you through the simple process of filing nil returns on the iTax platform.
What You’ll Need to File Nil Returns
Before you begin, ensure you have the following:
- Active PIN: Your KRA PIN is essential to log in to iTax. If you don’t have one, register at the KRA website.
- Tax Year: You’ll file nil returns for the previous tax year, which runs from January 1 to December 31.
- Internet Access: A computer or smartphone with a stable connection is recommended.
- No Tax Obligations: Nil returns are only for individuals without taxable income during the tax year.
How to File Nil Returns on iTax: Step-by-Step Guide
Step 1: Log in to iTax
- Go to the iTax portal: iTax Login.
- Enter your KRA PIN and password.
- If you’ve forgotten your password, click “Forgot Password” to reset it. An email with reset instructions will be sent to your registered email address.
- Once your password is reset, log in with your updated credentials.
Step 2: Navigate to the Returns Section
- Once logged in, locate the “Returns” tab in the main menu.
- Click on “Returns” to access the options for filing tax returns.
Step 3: Select “File Nil Returns”
- Under the Returns menu, you’ll see several options, including:
- File Return
- File Amended Return
- File Nil Return
- ITR for Employment Income Only
- Click on “File Nil Return” to proceed.
Step 4: Choose Your Tax Obligation
- On the File Nil Return page, a drop-down menu will prompt you to select your tax obligation. Choose the appropriate category based on your tax status:
- Income Tax Resident: For Kenyan residents.
- Income Tax Non-Resident: For non-residents.
- After selecting, click “Next” to proceed.
Step 5: Confirm the Tax Date
- The next page will display the tax year for which you’re filing nil returns.
- Confirm that the dates are correct.
- Click “Submit”, and a pop-up will ask you to confirm your action. Select “OK.”
Step 6: Download the Acknowledgment Receipt
- Once your submission is successful, you’ll be directed to a “Thank You” page.
- Click “Download Returns Receipt” to save a copy of your acknowledgment.
- This receipt serves as proof that you filed your nil return.
Additional Tips for Filing Nil Returns
- File on Time: The deadline is usually 30th June of the following year. Late submissions may attract penalties.
- Seek Assistance: If you encounter difficulties, contact KRA support via:
- Email: [email protected]
- Phone: +254 20 4 999 999 or +254 711 099 999
- In-Person: Visit a KRA office near you.
- Understand Your Tax Obligations: Filing nil returns is only for individuals with no taxable income. If you earned an income, file regular returns even if it’s below the taxable threshold.
Final Remarks
Filing nil returns in Kenya is a simple process that ensures compliance with tax regulations and prevents penalties. By following the steps outlined above, you can efficiently file nil returns using the iTax platform. Make it a habit to file your returns annually, regardless of your income status, to stay compliant with KRA requirements.
Happy filing!
