KRA PIN Without Obligation: What is it and who needs it

Kenya Revenue Authority headquarters, Times Tower, Nairobi. /FILE

The Kenya Revenue Authority has introduced a PIN without obligation (PWO) for individuals not engaged in gainful or taxable activities but who still require a PIN.

It is targeted at persons without income, such as university students who need a PIN to apply for HELB loans or register businesses, as well as diplomats.

Holders are not required to file tax returns, including NIL returns, but must update their PIN details on iTax to add the relevant tax obligations once they begin earning income.

"This is an initiative aimed at enhancing the integrity of the taxpayer register. Development is still ongoing for taxpayers who already have a PIN with obligations and wish to transition to a PIN with no obligation,” KRA said.

The PWO is available to individual taxpayers, both residents and non-Kenyan non-residents.

How to register for a PWO PIN on iTax - Kenyan Resident

Kenyan residents need a National Identity card for application.

Go to the iTax portal and select the option ‘New PIN registration’.

A page with drop down menus will appear. Select "Individual" as the taxpayer type.

For the mode of registration, choose 'Online form'.

Select "Yes" to the question "Are you registering for a PIN with no obligation?".

A pop-up with Obligation Information will appear. Read the contents, then close it and click Next.

Another pop-up confirming the type of PIN registration will appear. Click OK to confirm you want to register for PIN Without Obligation.

The registration form will appear.

The form requires you to fill in your residential status, National ID, profession, physical and postal address and your contact information.

You must fill each field highlighted with a red asterisk.

Residential Status: Select Kenyan. When citizenship is selected, additional information on the form will populate.

Options are provided in the drop-down menus. Under Employee’s Profession, select whatever applies to you.

Fill in the Date of Birth as per the ID, and the remaining particulars will auto-fill.

Once the National ID and date of birth have been filled in, the particulars of the parents will automatically populate.

Next, fill in your principal physical address - your building, street and town. For the county, district and tax locality, choose from the options on the drop-down menu.

Under Principal Postal Address, fill in your postal address/P.O.Box.

You will then be required to provide your principal contact details. In the boxes provided, fill in your phone number(s).

After filling in your email address, click on Send OTP. A One-Time Password (OTP) will be sent to your email for verification.

Next, you will be required to state the reason why you want the PIN, read the data privacy clause and then check the box.

You will be asked to upload any document that supports your registration, and then click Submit.

Upon submission, a pop-up message will appear to confirm the registered email. Click Ok to confirm.

Download the PIN certificate. The PIN number will be a unique 11-character number starting with A and ending with a letter, found at the top right corner.

Application for non-Kenyan non-resident (Diplomats)

• Go to the iTax portal, itax.kra.go.ke
• On the home page, click on >> Register button under Do you want to apply for a PIN?
• On the e-Registration page, select Individual for Taxpayer type >> Select Online Form for Mode of Registration >> Select Yes for query: Do you want to register for a PIN with no Obligation?
• There will be a pop-up message on the Obligation Information, click close >> Click next>> Click ok on the confirmation pop-up message
• On the e-Registration for Pin with No Obligation page >>select citizenship Non-Kenyan Non-Resident
• Capture the Diplomatic ID in the space provided.

Once selected, other basic Information fields will be activated

Select Employee's Profession then Key in Individual Data>> Passport Details>> Principal Physical Address>> Reason For Application>>

Click on 'I understand to consent to the Data privacy' statement, then upload supporting document for registration.

Enter the One Time Password (OTP) to verify the registered email, then click on Submit.

For non- residents, the application is subject to approval by authorised staff to whom your application will be automatically assigned.

Following an approval, an email will be sent by the system with the PIN details.

If application is rejected, remarks entered by the processing officer will be automatically sent to the applicant’s registered email.