Tax Compliance Certificates Required for Work Permit Applications

Government of Kenya through the Kenya Revenue Authority (KRA) and Department of Immigration Services (DIS) issued a Directive with effect from 1 July, 2019, that all work permit renewal applications must be accompanied by individual and company Tax Compliance Certificate (TCC). The DIS will not accept applications without a TCC.

Although not expressly stated in the DIS Directive, I expect that company TCC's shall also be required for initial work permit and special pass applications. Please be advised accordingly.

I would like to get any personal experience on the implementation of the above directive?

Where do you think that they want a new applicant to get this certificate from if they have no history of paying tax in Kenya?

Dear learned friend. The requirement for a TCC for a WP and SP application is not tenable as the applicants do not have Alien Cards which translate to not qualifying to apply for KRA PIN certificates.

The Proposed directive applies to only renewal of all Permits.

LOL. True that.

The Kenyan company that is to employ the expat is to give a letter of endorsement, company PIN and now a tax compliance certificate

New expat to give company's TCC
renewal of work permit you attach personal TCC and company TCC

Ah - so you are not suggesting that an applicant for an investor permit, with a newly registered company, but no trading history, would have to provide a tax compliance certificate.

Rupert

No, but as soon as you register the company it is advisable that the company obtain a KRA PIN certificate

How does one obtain a PIN Certificate without Residency/Alien Card?

Visit https://itax.kra.go.ke/KRA-Portal/ under the "New PIN registration" and follow the instructions

You are right this is not set s hard law but in my experience as an immigration lawyer, when renewing a work permit they are insisting on individual tax compliance as well as the employer's tax compliance certificate.