A Tax Compliance Certificate, or TCC, is a certificate from KRA confirming that a taxpayer has filed their returns and paid the tax due. Many organisations ask for one before they will do business with you, so it is worth understanding what it needs.

When people ask for a TCC

Common situations include bidding for a public or private tender, applying for or renewing certain business licences, registering as a supplier, applying for certain work permits and some immigration or investment applications, and transactions with some regulators. A bank or landlord might also ask for one in some cases. Each requester decides whether to accept it, so always check what they need.

What you need to qualify

KRA issues the certificate when your account is in good order. In practice that means:

  • All returns are filed for the obligations on your account, including nil returns.
  • All tax is paid, or there is an approved payment plan you are keeping to.
  • No outstanding penalties and interest, or an agreement covering them.
  • Your registration details are correct, including your address and contact details.

If you have obligations that no longer apply, for example for a business you have closed, ask KRA to deregister them first. Otherwise the system will show missing returns.

How to prepare

  1. Log in to iTax yourself and open your payment and return history, then check each obligation.
  2. File anything missing. Our nil returns guide explains how to file when there was no income or sales.
  3. Pay what is owed, or agree a plan. Use our penalty calculator to estimate what late filing may have cost, and compare it with the amount shown on your ledger.
  4. Fix errors on your ledger. Wrongly allocated payments are common, and KRA can reallocate them if you apply with proof.
  5. Apply for the certificate through iTax, following the TCC application steps.
  6. Download and print the certificate when it is issued and check that the details are correct.

How long it lasts

A certificate is valid for a limited period, which is currently one year. Check the expiry date, and renew in time, because tenders and renewals often require a valid certificate on the closing date. Some requesters verify the certificate with KRA online, so a printed copy is not the only check.

Why an application may be refused

The usual reasons are an unfiled return, an unpaid balance, a mismatch between your payments and your declared income, and unresolved penalties. If you are refused, the response should say why. Fix the issue and apply again, and keep the evidence of what you did.

Staying compliant

Put the filing dates in a calendar, file on time even when you cannot pay, and reconcile your ledger every quarter. Businesses should reconcile VAT, PAYE and turnover tax monthly. A routine saves you from last-minute stress when a tender deadline appears.

This guide is general information. The rules for issuing and using TCCs change, so confirm the current requirements with KRA.