Taxpayers typically use the P9 form issued by their employers, which summarizes annual income, benefits, and statutory deductions such as PAYE and NSSF. The process of filing returns is done through the KRA iTax online portal, which, while convenient, can be complex for first-time users. This guide simplifies the steps to file your KRA returns using the P9 form and iTax portal.
| Key Requirements for Filing KRA Returns | Details |
|---|---|
| Filing Deadline | June 30th annually |
| Required Document | P9 Form from employer |
| Access Credentials | KRA PIN and iTax password |
| Portal | iTax portal (https://itax.kra.go.ke) |
| Tax Obligation to Select | Income Tax – Resident Individual |
| Penalties for Late Filing | Fines and possible legal action |
| Acknowledgment | e-Return Acknowledgment Receipt upon successful filing |
What You Need Before You Start Filing KRA Returns
- P9 Form: This document from your employer details your annual earnings, PAYE, NSSF deductions, and benefits.
- KRA PIN and iTax Password: Your login credentials to access your tax profile.
- Additional Documents (Optional): Insurance certificates, mortgage interest statements, or tax exemption certificates if applicable.
Step-by-Step Guide to File KRA Returns Using the P9 Form
1. Access the iTax Portal
Go to the official KRA iTax portal at https://itax.kra.go.ke and log in using your KRA PIN and password.
2. Navigate to the Returns Section
From the dashboard, click on the Returns menu, then select File Return. Choose your tax obligation as Income Tax – Resident Individual and click Next.
3. Download the Excel Return Form
The system will prompt you to download an Excel return form. Save this to your device.
4. Fill in the Return Form Using Your P9 Form
Open the Excel form and complete the relevant sheets:
- Sheet F: Enter employer PIN, gross pay, allowances, and benefits.
- Sheet M: Input your chargeable pay (taxable salary), PAYE deductions, and tax payable.
- Sheet T: Include tax computation details and any personal relief applicable, ensuring all figures match your P9 form.
5. Validate and Upload the Return
Click the Validate button on the form. If all data is correct, a zipped file will be generated. Return to the iTax portal, upload the zipped file, and submit your return.
6. Download Your Acknowledgment Receipt
After submission, download the e-Return Acknowledgment Receipt. This document serves as proof of compliance and should be saved for your records.
Tips to Ensure a Smooth Filing Process
- Double-check all figures against your P9 form to avoid errors.
- Enable macros in Excel to allow validation and file zipping.
- Submit your returns well before the June 30th deadline to avoid last-minute issues.
- Keep your KRA PIN and password secure and updated.
- If you encounter difficulties, consult KRA’s help resources or seek professional tax advice.
Why Filing KRA Returns Matters
Filing your KRA returns is not just a legal obligation but a way to ensure you remain compliant with Kenyan tax laws. Timely and accurate filing helps avoid penalties, supports government revenue collection, and enables you to access various services that require tax compliance certificates.
This guide provides a clear, actionable roadmap for filing your KRA returns using the P9 form and iTax portal. Follow these steps carefully to stay compliant and avoid unnecessary fines.
