MORE INFORMATION IS NEEDED BEFORE FILLING TAX RETURN BEFORE DEADLINE

 MORE INFORMATION IS NEEDED BEFORE FILLING TAX RETURN BEFORE DEADLINE



All annual tax returns for both individuals and entities from January to December 2020, should be submitted online on the iTax platform on or before 30 June 2021.

Income Tax Act requires that a taxpayer does a self-assessment of their income, completes the relevant return form and files with the Commissioner on or before the stipulated date. A return is the primary document a taxpayer uses to declare their taxable position to the Authority.

An individual income tax return is a declaration of income earned by an individual within a particular year.Every individual with a KRA PIN is required to file this return.A person can file their Individual Income Tax Returns for a particular year of income, anytime between 1st January to 30th June of the following year.Submission of income tax returns is an online process done via iTax.KRA also continues to leverage on technology to enhance efficiency in revenue collection.The law mandates everyone who has an active PIN to file their 2020 Income Tax returns on or before 30th June 2021.

The year of income for 2020 saw major amendments in tax laws. Most of the changes were aimed at cushioning taxpayers against detrimental effects of Covid-19. The Tax Laws (Amendment) Act (No.1) of 2020  Tax that was effected on 25th April 2020 introduced new tax measures for individuals. These included 100% tax relief for persons earning Kshs. 24,000 and below, a reduction of the tax rate for the highest income band from 30% to 25% and increase of the personal relief from Kshs. 1,408 to 2,400 per month.

If you have no income to declare, you are required to file a NIL return. Also a person can now file a NIL return using the new KRA M-service App.

After filing the return online via iTax, generate a payment slip and present it at any of the appointed KRA banks to pay the tax due.Income tax is a direct tax that is imposed on income derived from Business, Employment, Rent, Dividends, Interests, Pensions among others.

Filing of annual income tax returns provides an opportunity for persons with more than one source of income besides employment income to declare other incomes for taxation purposes and those with employment income only to ensure that correct employment income and PAYE deducted by the employer was submitted to KRA. Having a P9 form issued by the employer is not enough proof that the employment income and PAYE deducted thereof was declared to KRA.

Methods of collecting Income Tax include,Pay As You Earn,Withholding tax,lnstalment Tax,Advance Tax,Turnover Tax and Capital Gains Tax.

Individual Income Tax is charged for each year of income on all the income of a person, whether resident or non-resident, which accrued in or was derived from Kenya.

By now Kenya Revenue would have set up kiosks and tables outside all Huduma centres and their offices sensitizing citizens,educating them and helping fill their tax returns. Also informing people of penalties of not filling tax returns.There are people from schools who have secured employment and have never filled any tax return. Also T V's and radio stations should be having talks about Tax returns and songs and poems  dedicated to Kenya Revenue Authority theme.Let adverts in newspapers be not frightening. There is usually a big crowd of people wanting to file their tax return usually on the last days of June.Telling people to search in the YouTube channel for information on Kenya Revenue Authority is a slap on the cheek of poor kenyans who cannot afford a decent meal let alone afford a  smart phone during this Post Covid -19 era.

People have a  fear of Kenya revenue authority and that it is prudent for them to educate people before the due date.Many people abhor a call or an sms from Kenya revenue to visit their offices and by them educating people all myths will be cast aside.Many people have received phone call from Kenya revenue Authority employees on properties sold between 5 to 7 years ago,and that they declare their income tax.Kenya Revenue Authority must be getting their records from Kenya power because of Kenya Power meters.When they get such information about an individual,let them do more research before calling individuals that they declare their income for those years and they had already sold that property and some information have been overtaken by 

events.lf kenyans are 55 millions and 40 millions people will fill in their income tax return is it not prudent for Kenya revenue Authority to employ extra individuals to help in this exercise? We need to establish a culture of filling income Tax Return early through proper information.Kenya Revenue Authority should be awarding individuals and companies who fill their income tax early and companies which declare truthful information. Kenya Revenue Authority should honor tax refunds also.


Veronica Onjoro

PhD student Mount Kenya University.

Director Careers organisaton

onjoroveronica@yahoo.com


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