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2026-01-20T07:11:31+00:00

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GAZETTED POINTS OF ENTRY AND EXIT INTO KENYA (BORDER POINTS)

2022-12-20T05:05:22+00:00

These are points where goods and people can enter and exit the country, legitimate businesses can be conducted with security provided by the government. At these points of entries and exit, you will meet border agencies such as

Kenya Revenue Authority (KRA),
Immigration department,
Kenya Bureau of Standards (KEBS)
Kenya Plant Health Inspectorate Service (KEPHIS),
Port Health,
Kenya Ports Authority KPA,
Kenya Airports Authority KAA
National Police Service NPS
and Participating Government Agencies

Kenya has thirty-five (35) points of entry and exit, commonly known as BORDERS. Kenya shares borders with five countries, Ethiopia for 867km , Uganda for 933km, Somalia for 684km, Tanzania for 755km, South Sudan 317km and International waters (Indian Ocean) for 536km.

The points of entry and exit are put into three categories; Land borders, Maritime borders and Air borders. Currently Seven land borders have been upgraded to one stop border Posts (OSBPs).

Land Borders

Maritime Borders

Air Borders

Mandera (closed)

Liboi (closed)

Kiunga (closed)

Lunga-lunga OSBPs

Taveta OSBPs

Loitokotok

Namanga OSBPs

Isebania OSBPs

Sand river gate (closed)

Muhuru-bay

Malaba OSBPs

Busia OSBPs

Lwakhakha

Suam

Moyale OSBPs

Nadapal

Kilindini

Kilifi

Shimoni

Lamu

Kisumu pier

Mbita

Ngomeni (closed)

Vanga

Oldport

Malindi

Jomo Kenyatta International Airport

Mombasa International Airport

Kisumu International Airport

Malindi Airport

Eldoret International Airport

Wilson Airport

Wajir Airport

Lokichogio

Isiolo airport

Data Protection and the KRA Data Privacy Statement

2022-10-26T09:18:25+00:00

1.0 DATA PRIVACY NOTICE

Kenya Revenue Authority is committed to protecting your personal data in accordance with Data Protection Laws. This Privacy Notice provides information on how and why the Kenya Revenue Authority (KRA) collects and processes your personal data and how it is protected. This notice should be read together with the Terms and Conditions of use for other KRA Services. Where there is a conflict, this privacy notice will prevail.

This notice applies to all taxpayers, KRA staff, students, consultants, 3^rd parties, development partners and all visitors to any of KRA premises.

2.0 DEFINITIONS

The Authority/KRA/We/our/ours/us/ means the Kenya Revenue Authority established under Act of Parliament Chapter 469 of the laws of Kenya.
Data Protection Officer is a person designated or appointed by the Authority to monitor compliance with the Data Protection Act 2019, No. 24 of 2019 and the Regulations made under the Act.
Data Collection means gathering of information that relates to you.
Personal data means information about you that identifies you directly or indirectly as a unique individual such as name, an identification number, location data, an online identifier or one or more factors specific to the physical, physiological, genetic, mental, economic, cultural or social identity of a natural person.
Processing means any operation or sets of operations which is performed on your personal data whether or not by automated means, such as: collection, recording, organization or structuring; Storage, adaptation or alteration; Retrieval, consultation or use; Disclosure by transmission, dissemination, or otherwise making available; Alignment or combination, restriction, erasure or destruction.
Sensitive personal data is data revealing your racial or ethnic origin, political opinions, professional membership, and the processing of genetic data, biometric data for uniquely identifying a natural person, data concerning health or data concerning a natural person's gender.
Third Party means a natural or legal person, public authority, agency or body other than you and KRA, who under the direct authority of KRA are authorized to process your personal data.

You/ Your (s) means:

Taxpayer – a person who holds a Personal Identification number (PIN) and liable for tax under the Kenyan tax law whether or not you have accrued any tax liability in a tax period.
Any person employed by Kenya Revenue Authority
Any student enrolled in the Kenya School of Revenue Administration (KESRA)
Any agent, dealer and/or merchants who has signed an agreement with KRA and is recognized as a merchant or agent in accordance with any applicable laws or Regulations.
Any visitor that is a person (including contractors/subcontractors or any third parties) who gains access to any KRA premises.
Any supplier/ service provider contracted by KRA.
Any external lawyer who has tendered his/her application and/or signed a service level agreement with KRA.
Any Auditor who has signed an agreement with KRA.

3.0 PROCESSING OF PERSONAL DATA

3.1 Lawful basis for processing your data

The Kenya Revenue Authority processes different categories of personal data as defined and permitted by the applicable Tax Laws, Data Protection Law and its internal policies. We will process your personal information based on any of the following lawful basis as provided for under the Data Protection Act, 2019:

With your consent
Where processing is necessary for fulfilment of the Authority’s mandate.
For the performance of a contract to which you are party to or at your request before entering a contract.
In compliance with any legal obligation to which KRA is subject.
For protecting the vital and legitimate interests of KRA or another person.
For the performance of a task carried out in public interest.
For historical, statistical, or scientific research.

3.2. How KRA collects your data

KRA collects your personal data both directly and indirectly in accordance with the law. We collect your personal information with your knowledge and consent with the exception of cases where prior consent cannot be obtained for real reasons and the processing of the data is permitted by law.

We collect personal data through various platforms: iTax, ICMS, eRecruitment, CCTV cameras, access control, eTIMS, Body Worn Cameras and registers.

3.3. What information is collected

The data we collect from Taxpayers during PIN registration, KESRA students registration, KRA staff, Intern, attaches, Staff dependants, consultants, vendors, visitors, bidders, Researchers, Development Partners includes and is not limited to the following: name, postal and physical address, location, phone number, date and place of birth, email address, age, marital status, family details, gender, bank account details, income brackets, profession, supporting personal documents, closed circuit television surveillance recordings, images, voice
KRA collects, but is not limited to, your National Identification Number, passport number, SHIF, NSSF, full name, postal and physical addresses, location, phone number, email address, age, gender, date of birth, and academic information during the job application process.
KRA also collects information that does not personally identify you such as anonymous usage data, general demographic information, referring/exit pages and URLs, platform types, preferences that are generated based on the data that you submit and number of clicks.
Sensitive Personal Data- The Authority collects special category of personal data about you revealing details about your ethnic group, biometric data, property details, marital status, family details including details of your children spouse or spouses, gender, Date of Birth, Disability Status, mobile phone number, Nationality, images, voice and Handwritten Signatures (Handwritten signatures may be used on documents to ensure accountability and indicate formal approval).

KRA shall ensure that your personal data about you is processed in accordance with your right of privacy and as permitted in Part V of the Data Protection Act, 2019.

4.0 ACCESS TO YOUR PERSONAL DATA

You have the right to request access to your personal data held by KRA. This includes information on how your data is being used, the purposes of processing and any third parties with whom the data has been shared.

We take steps to ensure that your personal data is not altered by unauthorized entities or persons. All authorized persons accessing your personal data are bound by a duty of confidentiality.

We may request additional details or ask you to visit our offices to verify your identity and protect your data. This ensures information is only shared with authorized persons and may help us respond to your request more efficiently.

5.0 HOW KRA USES YOUR PERSONAL DATA

Taxpayers’ data for tax administration purposes.
KESRA student’s data for education administration.
KRA staff data for the execution of the contract of employment and management of employment relationship and benefit processing such as pension.
Staff dependents data for employee dependant benefit processing.
Intern and attaches data for Internship and attachment processing.
Job application data for job application processing.
Administration of procurement functions and contracts.
For research purposes.
To comply with any legal, government or regulatory requirement.
For automated processing, including automated decision-making in risk assessment, fraud detection, and compliance monitoring.

6.0 YOUR LEGAL RIGHTS IN RELATION TO PERSONAL DATA

Subject to legal and contractual provisions, you as a data subject has the:

Right to be informed that KRA is collecting your personal data
Right to access and request more information about your personal data in KRA.
Right to request KRA to correct your personal data when it is inaccurate or incomplete;
Right to request KRA to erase your personal data noting that KRA may continue to retain your information if obligated by the law or has a legal basis to do so;
Right to object and withdraw consent to processing of personal data. However, KRA may continue to process if there is a legitimate or legal reason to do so.
Right to lodge a complaint with the relevant supervisory authority that is tasked with personal data protection within the Republic of Kenya

If you have any questions, you can contact us using the details provided in Section 12.0

7.0 TRANSFER OF PERSONAL DATA

KRA shall transfer personal data in a manner that is compatible with the purpose for which it was collected.

In the event that KRA undergoes a business transformation, your personal data may be among the assets to be transferred to new platforms or entities and the acquirer of data assets may continue to process the personal data.

KRA will ensure that during the transfer of your personal data all the risks that might occur are well mitigated. This will be done by conducting a data protection impact assessment on any project that handles personal data to help in identifying the level of risk that can occur and how to prevent the risks.

8.0 DATA SHARING AND DISCLOSURE

We may share your data with:

Other government agencies (e.g., Central Bank, Registrar of Companies, HELB, SHA) as required by law.
Law enforcement agencies for the prevention or detection of crime.
Authorized third-party service providers supporting KRA’s operations (bound by confidentiality and data protection obligations).
International bodies or tax authorities in accordance with applicable treaties.

It is our policy to use only third-party providers that are bound to maintain appropriate levels of security and confidentiality, to process personal information only as instructed by us.

Where necessary KRA may transfer personal data to other countries, stakeholders, partners or entities outside Kenya so long as those countries, stakeholders, partners or entities have equivalent data protection laws.

9.0 PROTECTION OF PERSONAL DATA

The Authority ensures that access to electronic and physical repositories containing your personal data is controlled based on reasonable and appropriate administrative, physical, and organizational safeguards. We implement security measures designed to protect your information from unauthorized access.

Your account is protected by your account password and KRA urges you to take steps to keep your personal information safe by not disclosing your password and by logging out of your account after each use.

By using the Authority’s systems, sites and access services, you acknowledge that you understand and agree to assume these risks. You also accept responsibility not to disclose your PIN and tax information to suspicious individuals.

10.0 RETENTION OF PERSONAL DATA

We will only retain your personal data to fulfil the purposes for which we collect your data and to satisfy any legal requirements to which we are subject. To determine the appropriate retention period, we consider the size, nature and sensitivity of the personal data, the purposes for which we process the data, the need to comply with internal policies and the applicable legal requirements.

Due to the nature of our mandate, we may retain your personal data indefinitely in administration of a tax law or in compliance with any other legal obligation.

11.0 USE OF COOKIES, EMBEDDED PLUG-INS, CONSENT, WIDGETS & LINKS

The Kenya Revenue Authority website use “cookies” to give you more personal, convenient website visits. This enables us to recognise you during subsequent visits.

You can accept or decline cookies. If you choose to decline cookies, you may not be able to fully experience the interactive features of the Kenya Revenue Authority services or web sites you visit.

Within the Kenya Revenue Authority’s Corporate Website, there are embedded applications, plug-ins, widgets or links to non-Kenya Revenue Authority Websites (collectively “sites”). These sites operate independently of the Kenya Revenue Authority and have their own privacy policies. When you visit these sites, you leave our website and no longer will be subject to our privacy and security policies. The Kenya Revenue Authority is not responsible for the privacy or security practices or the content of other sites, and as such does give an endorsement of those sites or their content.

This website uses cookies to enhance user experience and to analyse performance and traffic on our website. By accessing our website, you agree to the storing of cookies on your device to enhance site navigation and analyse site usage. You also have a right to opt out on nonessential cookies as stated in the privacy

By clicking 'I Accept' when you visit this website, you confirm that you have read, understood and consent to the provisions to this privacy notice.

COOKIE POLICY

We may store some information (using "cookies") on your computer when you visit our websites. This enables us to recognize you during subsequent visits. The type of information gathered is non-personal (such as: The Internet Protocol (IP) address of your computer, the date and time of your visit, which pages you browsed and whether the pages have been delivered successfully.

We may also use this data in aggregate form to develop customized services - tailored to your individual interests and needs. Should you choose to do so, it is possible (depending on the browser you are using), to be prompted before accepting any cookies, or to prevent your browser from accepting any cookies at all. This will however cause certain features of the web site not to be accessible

12.0. CONTACT

KRA Data Protection Officer

For any questions regarding your personal data or this privacy notice, you may reach our Data Protection Officer on;

Name: Mr. Peter Kaburia

Designation: Chief Manager, Data Governance & Service Level Management

Email: dataprivacy@kra.go.ke

Telephone: 0709017038

KRA also welcomes your questions or concerns about how it processes your personal data or if you want to exercise any of your rights in relation to your personal data, by writing to us on email: dataprivacy@kra.go.ke

For any additional queries, you may also reach out to our Contact Centre via:

Tel: +254 711 099 999
Email: callcentre@kra.go.ke

13.0 AMENDMENT TO THIS NOTICE

This privacy notice was last updated on 28^th April 2026.

We reserve the right to amend this privacy notice at any time. All amendments to this privacy notice will be posted on KRA’s website. Unless otherwise stated, the current version shall supersede and replace all previous versions of the privacy notices.

11th Meeting of the Africa Initiative

2022-06-03T11:25:35+00:00

The Global Forum on Transparency and Exchange of Information for Tax Purposes was founded in 2000 and restructured in September 2009. It consists of OECD member countries as well as other jurisdictions that have agreed to implement tax related transparency and information exchange

A plenary meeting was held in Berlin in October 2014 where the African members of the Global Forum discussed the high levels of illicit financial flows and the potential of tax transparency and exchange of information to raise resources for development of the African countries.

The Africa initiative was launched as a partnership between Global Forum, its African members and a number of regional and international organizations such as African Tax Administration Forum, World Bank Group, France (Ministry of Europe & Foreign Affairs) just to mention a few.

The partnership was initially to run for a period of 3 years (2015-2017) but it was renewed for a second phase (2018-2020) at the Global Forum plenary meeting held in Yaoundé, Cameroon. A new 3 year mandate and a new governance was agreed upon during the Initiative’s 8^th meeting in October 2020 for the period 2021-2023.

The Africa Initiative is currently chaired by Mr Githii Mburu, MGH, CBS Commissioner General, KRA. The Vice-Chair is Mr Edward Kieswetter, Commissioner, South African Revenue Service (SARS).

The initiative currently has 33 members and is open to all African countries. There are 15 partners and donors who support the initiative.

Two individuals charged in Subukia over fake stamps

2022-05-26T11:46:43+00:00

Two suspects have been arrested and charged with being in possession of alcoholic drinks affixed with counterfeit excise stamps, being in possession of alcoholic drinks without excise stamps and manufacturing alcoholic drinks without a license at Subukia Township.

KRA officers with the help police arrested the suspects on 14th April, 2022 with during an operation in Subukia Township within Nakuru County while in possession of alcoholic drinks affixed with counterfeit excise stamps and several items and equipment used to manufacture the alcoholic drinks.

The KRA officers also conducted a search at a business premise known as Platinum Resort Bar which is located in Subukia Township and which belongs to Richard Mwangi Githinji where they found several brands of alcoholic drinks not affixed with excise stamps and alcoholic drinks affixed with counterfeit excise stamps and other alcoholic drinks not affixed with excise stamps.

Both accused pleaded not guilty to the offences before Nyahururu law court magistrate Hon Cynthia Mercy Muhoro and were released on a cash bail of KShs. 100,000.

Manufacture of alcoholic drinks without a license, circulation of excisable goods affixed with counterfeit excise stamps and circulation of excisable goods not affixed with excise stamps are rampant offences that deny the Government of Kenya Revenue in form of Excise Duty and Value Added Tax.

Commissioner, Investigations & Enforcement

Chief Manager – Performance Management

2022-05-13T05:21:21+00:00

Kenya Revenue Authority seeks a self-driven and performance oriented individual to fill the position of Chief Manager – Performance Management within the Corporate Support Services Department. Reporting to the Deputy Commissioner – Performance Management.

The job holder will be responsible for Overseeing and managing all activities in their business cluster as per the performance management cycle.

Key responsibilities of the job

Providing responsive and proactive support and advice to line managers on performance management related issues from planning, monitoring and evaluation.
Responsible for the interpretation and application of performance management policy and all other frameworks guiding management of performance in the respective business areas.
Implement a process of tracking progression from goal setting, mid-year reviews and end of year evaluations to support individual, team and organizational performance.
To provide effective performance management consultancy, guidance, technical and administrative expertise for the respective departments on all performance management matters.
Drive targeted communication and capacity building programs in the performance management process to enable managers to effectively evaluate and measure individual and team performance and to optimize performance and productivity.
Ensure Board commitments and cross cutting issues are cascaded across their respective departments and captured in the relevant PCs.
Provide monthly and quarterly reports to each Line Manager on attainment of goals, PIP and development plans.
Ensure that staff in the business areas complete their PCs and appraisals within the set timelines.
Prepare PC and Appraisal reports of the business areas and forward to the Performance Analysis & Reporting Manager for consolidation.
Ensure that performance coaching program is effectively implemented in their respective business areas.
Provide Coaching and mentorship support to divisional staff.

Professional qualifications

Bachelor’s degree in a Business related discipline from a recognized university with preference in HR.
A Post Graduate qualification in Human Resource Management.
Experience of performance management in a progressive organization is desirable
Additional professional qualification/certification in performance management will be an added advantage.
Membership to a relevant professional body.

Professional experience:

At least seven (7) years’ work experience, with three (3) years’ being at senior management level.

Person specifications

The ideal candidate should possess the following characteristics:

Strong leadership skills
Strategic agility and strong interpersonal skills.
Focused and result driven individual.
High integrity
Team player

Note:

All applications from interested and qualified candidates must be submitted online via the process below.
ONLY shortlisted candidates will be contacted.
All applications should be submitted online by 5.00 pm on 25th May 2022.
KRA is an equal opportunity employer committed to gender and disability mainstreaming. Persons with Disability are encouraged to apply.
KRA does not charge any application, processing, interviewing or any other fee in connection with our recruitment process.

Chief Manager – Performance Management

2022-05-13T05:21:20+00:00

The job holder will be responsible for Overseeing and managing all activities in their business cluster as per the performance management cycle.

Key responsibilities of the job

Providing responsive and proactive support and advice to line managers on performance management related issues from planning, monitoring and evaluation.
Responsible for the interpretation and application of performance management policy and all other frameworks guiding management of performance in the respective business areas.
Implement a process of tracking progression from goal setting, mid-year reviews and end of year evaluations to support individual, team and organizational performance.
To provide effective performance management consultancy, guidance, technical and administrative expertise for the respective departments on all performance management matters.
Drive targeted communication and capacity building programs in the performance management process to enable managers to effectively evaluate and measure individual and team performance and to optimize performance and productivity.
Ensure Board commitments and cross cutting issues are cascaded across their respective departments and captured in the relevant PCs.
Provide monthly and quarterly reports to each Line Manager on attainment of goals, PIP and development plans.
Ensure that staff in the business areas complete their PCs and appraisals within the set timelines.
Prepare PC and Appraisal reports of the business areas and forward to the Performance Analysis & Reporting Manager for consolidation.
Ensure that performance coaching program is effectively implemented in their respective business areas.
Provide Coaching and mentorship support to divisional staff.

Professional qualifications

Bachelor’s degree in a Business related discipline from a recognized university with preference in HR.
A Post Graduate qualification in Human Resource Management.
Experience of performance management in a progressive organization is desirable
Additional professional qualification/certification in performance management will be an added advantage.
Membership to a relevant professional body.

Professional experience:

At least seven (7) years’ work experience, with three (3) years’ being at senior management level.

Person specifications

The ideal candidate should possess the following characteristics:

Strong leadership skills
Strategic agility and strong interpersonal skills.
Focused and result driven individual.
High integrity
Team player

Note:

All applications from interested and qualified candidates must be submitted online via the process below.
ONLY shortlisted candidates will be contacted.
All applications should be submitted online by 5.00 pm on 25th May 2022.
KRA is an equal opportunity employer committed to gender and disability mainstreaming. Persons with Disability are encouraged to apply.
KRA does not charge any application, processing, interviewing or any other fee in connection with our recruitment process.

Application for Licenses for Transit Goods Vehicle (C28) & Vehicles Conveying other Goods under Customs Control (C40)

2021-10-04T10:27:55+00:00

Kenya Revenue Authority (KRA) reminds all Transporters conveying Transit Goods and other goods under Customs control that their licenses will expire on 31st December, 2021.

Provisions relating to the licensing of vehicles conveying Transit Goods and other goods under Customs control are contained in Regulations 104 & 210 of the East African Community Customs Management Regulation, 2010 & Section 244 of the East African Community Customs Management Act, 2004.

Applicants are therefore required to make applications for licences for the year 2022.

The applications must be accompanied by;

Copy of motor vehicle log book.

COMESA Yellow card (for foreign vehicle).

Duly filled application form signed and stamped by Customs Officer.

Note:

The application form can be downloaded from KRA website, www.kra.go.ke
The successful applicant will be required to pay the license fee in Kenya shillings equivalent to US$ 200 per license.
Application may be submitted through Customs Regional offices in Mombasa, Kisumu, Nakuru or Eldoret, and Times Towers 10th Floor and MUST be received on or before 30th October, 2021.

For clarification please call our Contact Centre on Tel: 020 4 999 999; 0711 099 099 or

Email: CBClicensing@kra.go.ke

Commissioner for Customs & Border Control

Treaties and International Policy

2021-04-08T10:41:23+00:00

The Treaty & International Policy office is tasked with managing international tax matters that include Double Taxation Agreements (DTAs), Mutual Agreement Procedures (MAP), Legislative Review and Implementation of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Agenda recommendations domestically.

The responsibilities of the T&IP office are categorized into the following key functional areas:

Double Taxation Agreement (DTA) Management

A Double Taxation Agreement (DTA) is a treaty between two or more countries to avoid double taxation of income and to enhance economic cooperation.
This function of the office involves carrying out an in depth analysis of the DTA network and domestic tax systems of countries with which Kenya intends to negotiate and sign DTAs. The team prepares a report on this and shares it with the National Treasury to be used during the preparation phase and actual negotiation of the DTA.
The office also provides interpretation of tax treaties which are in force between Kenya and other countries to ensure that they are properly applied and implemented. This interpretation is done upon request from taxpayers seeking to understand how treaties apply to their transactions.

Legislative Review

This involves providing comprehensive policy analysis and advice to the National Treasury on all matters of taxation of cross border transactions.
It involves identifying gaps in the international tax legal framework and designing and recommending amendments to legislation on all issues of cross border taxation.
The proposals made are mainly in line with the policies being adopted internationally in order to minimize cases of base erosion and profit shifting in order to preserve the country’s tax base.

Participation in International Taxation meetings

The meetings are held to develop international tax laws and policies intended to seal loopholes in domestic tax systems and to ensure that taxes are paid in the jurisdictions where value is created.
The main bodies that organize these meetings are the OECD (Organisation for Economic Cooperation and Development), the UN (United Nations), ATAF (African Tax Administration Forum) and EARATC (East African Revenue Authority Technical Committee).
This engagement is beneficial because it ensures that developing country perspectives are incorporated in the development of international tax policies.

Mutual Agreement Procedure (MAP) - Dispute Resolution

A Mutual Agreement Procedure (MAP) is a process through which taxpayers approach the Competent Authorities of the parties to the DTA in order for them to address cases of double taxation or taxation not in accordance with the DTA.
A Kenyan resident taxpayer can initiate a MAP with the Kenyan Competent Authority if he establishes that an action of KRA or one of Kenya’s tax treaty partners, or both, will result in taxation not in accordance with a tax treaty in force between the two jurisdictions.
The MAP request must be filed within 3 years from the date of notification of the act.
Where the Kenyan Competent Authority can resolve the taxation not in accordance with the DTA unilaterally, then the MAP case is closed at this stage.
Where the taxation not in accordance with the DTA cannot be resolved unilaterally, the two Competent Authorities will enter into discussions and endeavour to resolve the issue.

Tax Residence Certificates (TRCs)

These are certificates issued to taxpayers to prove their tax residency in Kenya and that taxes are paid herein. The certificate is generally used to avoid double taxation in the other country where they may be conducting business and with which there is a DTA with Kenya in force.
Tax residence is determined by Section 2(1) of the Income Tax Act.
The standard documentation required in the processing of a TRC application.

Application for Individuals

Full name and address of the applicant.
D. Number and KRA PIN.
Alien I.D and work permit, where applicable.
The reason and period for which a certificate is required.
The type and amount of foreign income received during the period for which a certificate is required.
The Article of the DTA under which the request regarding this income is being made (attach form from the other country where applicable).
If the individual is not in receipt of foreign income, details of the circumstances under which a certificate is required.
Proof of a permanent home in Kenya (for example, utility bills in the applicant’s name, lease agreements, etc)
If no permanent home, proof of presence in Kenya for 183 days or 122 days as required by Section 2 of the Income Tax Act.

Application for Companies

Name and address of the applicant.
Copy of Certificate of incorporation of the applicant.
The reason and period for which a certificate is required.
The type and amount of foreign income received during the period for which a certificate is required.
The Article of the DTA under which the request regarding this income is being made (attach form from the other country where applicable).
If the company is not in receipt of foreign income, details of the circumstances under which a certificate is required.

Application for Partnerships

Name and address of the applicant.
Business Registration details of the applicant.
A signed list detailing the individual partners’ names, separately identifying those that are residents of Kenya and those that are not, confirming whether each of the partners are Kenyan resident as at the date of the application (with supporting documents).
The reason and period for which a certificate is required.
The type and amount of foreign income received during the period for which a certificate is required.
The Article of the DTA under which the request regarding this income is being made (attach form from the other country where applicable).
If the partnership is not in receipt of foreign income, details of the circumstances under which a certificate is required.

Submission of the Application

All applicants are required to draft an application letter stating whether the application is by an Individual, Company or Partnership, together with the requirements specified above and address it to:

The Commissioner,

Domestic Taxes Department,

Kenya Revenue Authority,

Times Tower, 19th Floor,

P.O Box 48240-oo1oo

Nairobi, Kenya.

Once all the required documents and information are received from the applicant, the application process takes 15 working days for processing, review and signature.

Contact Details for the Treaties & International Policy Office

Name: Wanjiru Kiarie

Governmental Agency: Kenya Revenue Authority

Department/Division: Domestic Taxes Department - Large Taxpayers Office

Function/ Role: Manager, Competent Authority Office & Authorized Contact Person

Email: KenyaCompetentAuthority@kra.go.ke & wanjiru.kiarie@kra.go.ke

Telephone: +254 709 01 7985

Language skills: English

Notes: Responsible for all treaty and International Policy matters including BEPS, MAP, Tax Residence Certificate Issuance and DTA negotiation and interpretation.

Name: Grace Wairimu Kariuki

Governmental Agency: Kenya Revenue Authority

Department/Division: Domestic Taxes Department - Large Taxpayers Office

Function/Role: Supervisor, Competent Authority Office & Authorized Contact Person

Email: KenyCompetentAuthority@kra.go.ke

Telephone: +254 709 01 7945

Language skills: English

Notes: Responsible for all treaty and International Policy matters including BEPS, MAP, Tax

Residence Certificate Issuance and DTA negotiation and interpretation

Name: Doreen Dorika

Governmental Agency: Kenya Revenue Authority

Department/Division: Domestic Taxes Department – Large Taxpayers Office

Function/Role: Supervisor, Competent Authority Office & Authorized Contact Person

Email: KenyaCompetentAuthority@kra.go.ke

Telephone: +254 709 01 1890

Language skills: English

Notes: Responsible for all treaty and International Policy matters including BEPS, MAP, Tax Residence Certificate Issuance and DTA negotiation and interpretation
Name: Elizabeth Githinji

Governmental Agency: Kenya Revenue Authority

Department/Division: Domestic Taxes Department – Large Taxpayers Office

Function/Role: Supervisor, Competent Authority Office & Authorized Contact Person

Email: KenyaCompetentAuthority@kra.go.ke

Telephone: +254 709 01 7933

Language skills: English

Notes: Responsible for all treaty and International Policy matters including BEPS, MAP, Tax Residence Certificate Issuance and DTA negotiation and interpretation

Individual

Find Your Nearest KRA Office

Find a KRA Office

GAZETTED POINTS OF ENTRY AND EXIT INTO KENYA (BORDER POINTS)

Data Protection and the KRA Data Privacy Statement

11th Meeting of the Africa Initiative

Two individuals charged in Subukia over fake stamps

Chief Manager – Performance Management

Chief Manager – Performance Management

Application for Licenses for Transit Goods Vehicle (C28) & Vehicles Conveying other Goods under Customs Control (C40)

Treaties and International Policy

Double Taxation Agreement (DTA) Management

Legislative Review

Participation in International Taxation meetings

Mutual Agreement Procedure (MAP) - Dispute Resolution

Tax Residence Certificates (TRCs)

Application for Individuals

Application for Companies

Application for Partnerships

Submission of the Application

Contact Details for the Treaties & International Policy Office