Do you want to become a KRA tax agent in Kenya? Tax agents are professionals, individuals, or businesses who prepare taxes on your behalf or assist people who are unable to prepare their own taxes.
How to Work as a KRA Tax Agent
1. A person who wishes to become a KRA tax agent must apply for registration in writing to the KRA Commissioner.
2. An application must be accompanied by a Kshs 20,000 non-refundable fee.
3. In addition to being tax compliant, a commissioner may register that person as a tax agent if the person;
- Is a member of the Kenya Institute of Certified Public Accountants.
- Is a High Court of Kenya advocate with the latest practicing certificate.
- Is a former tax administrator with at least ten years of tax administration experience.
- Is a holder of any other pertinent qualifications and experience that the commissioner has approved as sufficient for a tax agent.
4. If the commissioner determines that a person meets the requirements for registration as a practitioner, the commissioner will issue a certificate of registration in the form prescribed.
5. The above provisions do not apply to a non-resident who is transiently in Kenya to represent a client on tax matters.
Read How to Apply for KRA Tax Compliance Certificate in Kenya
Circumstances under which a Tax Agent License May be Cancelled
Your tax agent license may be revoked in the following situations.
- If the tax agent prepares and files a false tax return.
- You no longer meet the requirements for tax agent licensing.
- You ceased acting as a tax agent and notified the Authority in writing.
- You notify KRA that you wish to discontinue your duties as a tax agent (voluntary cancellation). You must notify KRA in writing at least seven days before your services are terminated.
KRA will notify you in writing of the license cancellation. When you cease to conduct business as a tax agent or 60 days after receiving a cancellation letter from KRA, the cancellation will take effect.
