A tax advisor or tax consultant is a person with advanced training and knowledge of tax law. Requirements for becoming a KRA tax agent in Kenya. The services of a tax advisor are usually retained in order to minimize taxation while remaining compliant with the law in complicated financial situations. Tax Advisors are also retained to represent clients before tax authorities and tax courts to resolve tax issues.
To become a KRA tax agent, you have to meet these requirements.
- Name of applicant – Full names as shown on your ID/Passport
- PIN details
- Registered/Physical address – street/road, postal address, telephone, and email address
- Professional applicant will be expected to fill the name of profession, name of professional body and the registration number will be required for all professional applicants. Please note that professional applicants are required by KRA to get endorsement from their professional body
- Non-professional applicants, KRA mentions that you need to attach a brief two-page curriculum vitae (CV) summarizing your work experience, academic and professional qualifications, if any
Tax Compliance Certificate i.e. Serial Number and Date of Issue - All persons practicing as firms or other legal entities, the certificate of registration shall be issued in the individual names of the proprietors
- The commissioner may register a person as a tax agent if that person is tax compliant and;
- Is a member of the Institute of Certified Public Accountants of Kenya
- Is an advocate of the High Court of Kenya and holds a current practicing certificate
- Is a former tax administrator with at least ten years experience in tax administration
- Is a holder of any other relevant qualifications and experience recognised by the commissioner as sufficient for a tax agent
What are the Roles of Tax Agents?
Their roles include:
- Preparation of tax returns.
- Preparation of notices of objections.
- Transaction of any other business with the Commissioner on behalf of the taxpayer.
Voluntary Cancellation
If you wish to stop performing your duty as a tax agent, you will be required to inform KRA in writing at least seven days prior to termination of your services.
Why Would my Tax Agent License be Cancelled?
Your license can be cancelled if :
1. A tax return prepared and filed by the tax agent is false.
2. You ceases to satisfy the conditions for licensing as a tax agent
3. You stop performing your duties as a tax agent and notified us in writing.
4. You notify KRA you want to stop performing duties as a tax agent.
We shall notify you in writing in regards to the cancellation of the license. The cancellation shall take effect when you cease to carry on business as a tax agent or 60 days after you recieve a Cancellation Letter from KRA.
How do I become a Tax Agent?
To become a Tax Agent, you require a licence.
KRA has a Tax Agents Committee that recommends applicants as Tax Agents. Tax agents should be fit and proper persons and for partnerships, every partner should be of good character and integrity.
This licence is issued once you:
- Pay a prescribed fee
- Get a recommendation for registration by the tax agents committee.
- You are identified fit and proper person to prepare tax returns, notices of objection.
- Be of good character and integrity.
KRA shall respond to you in writing with the committee’s decision and from time to time publish a list of persons with licenses who act or operate as tax agents.
