If you have no taxable income or if your taxable income is below the minimum taxable limit, you are required to file Nil returns with the Kenya Revenue Authority (KRA). Nil returns can be filed through the KRA iTax portal or through a KRA-approved tax agent.
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STEPS TO FILE KRA NIL RETURNS
Here are the steps to file Nil returns through the KRA iTax portal:
- Go to the KRA iTax portal (https://itax.kra.go.ke/).
- If you are a new user, click on the “Registration” link and follow the prompts to register. If you are an existing user, click on the “Login” link and enter your login credentials.
- Once you are logged in, click on the “File Returns” tab.
- Select “Nil Returns” from the list of available options and click on the “File Returns” button.
- Enter your personal details and any other required information.
- Review your Nil return to ensure that all the information is correct.
- Click on the “Submit” button to file your Nil return.
If you prefer to file Nil returns through a KRA-approved tax agent, you can find a list of approved tax agents on the KRA website or by contacting the KRA customer care center.
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It is important to note that failing to file Nil returns when required can result in penalties and fines. Therefore, it is important to file Nil returns on time to avoid any penalties.