The Income Tax returns for the year 2018 are due for submission as from 1stJanuary 2019. KRA wishes to commend the over 3.2 million taxpayers who filed their returns in time through iTax system during last season. The deadline for filing the returns will be on 30thJune 2019.
KRA urges all employers to issue P9 Certificates to their employees early enough to facilitate them in filing their 2018 individual income tax returns in time and avoid late filing penalty.
KRA has enhanced iTax to have an auto-populated return of employment income. This has made it much easier, smoother and faster for employees whose source of income is only employment to file their returns. The employees are only required to input data on pension and annual relief. On receipt of the P9 certificates, the employees should simply proceed and file their returns accordingly.
Persons with employment and other sources of income are required to download excel sheet from iTax, fill in the required information offline and submit the return by easily loading it in iTax.
All PIN holders who have no source of income, for example, university or college students are required to file NIL returns.
Taxpayers should note that filing of tax returns is a requirement for the issuance of a Tax Compliance Certificate (TCC) by KRA.
Late submission of a tax return is an offence under the Tax Procedure Act, 2015. Which attracts penalty of Kshs. 2,000 in case of individuals and Kshs. 10,000 or 5% of the tax due in any other case. These punitive penalties are avoidable by filing tax returns in time.
In order to ensure efficient filing, KRA has provided nationwide support at the Tax Service Offices to those who may need assistance in filing. Taxpayers are encouraged to visit those offices for support in filing of returns.