Every individual in Kenya above the age of 18 years should have a KRA PIN number. For as long as you have the pin, you are entitled to file returns to avoid unnecessary penalties. KRA returns are filed for a particular year of income and should be completed between 1st January - 30th June of the following year. Filing returns is done on the online tax return platform accessible on the KRA portal. The penalties for late filing can vary from depending on the specific tax involved. The penalties are as follows:

i) Late filing of individual PAYE) attracts 25% of the tax due or Ksh,10,000, whichever is high.
ii) Late filing of exercise duty, Value added tax (VAT) attracts 5% of the tax due or Ksh,10,000, whichever is higher.
iii) Late filing of withholding tax attracts 10% of the tax due or 1 million, whichever is higher.
iv) Late filing of the Monthly Rental Income (MRI) returns attracts 5 % of the tax due or Ksh.2,000 whichever is higher or Ksh,20,000 for non - individuals.
v) Late filing of income tax company/partnership attracts a 56 of the tax due or 20,000 whichever is higher.
VI) Failure to file annual returns by the due date attracts additional tax equal to 5% of the normal tax or ksh,10,000 for non- individuals Taxpayers.

For individuals who have a KRA PIN but do nnot have an income declaration data for a given tax period file NIL returns.