Tax Compliance Certificate: how to get one, and keep it valid
Tenders, licences and some contracts ask for a valid TCC. Most applications fail on small, fixable gaps. Clear them before you apply.
By HMG Editorial Team · Published
What a TCC confirms
A Tax Compliance Certificate is issued by KRA to confirm that you have filed your returns and paid your taxes, or agreed a payment plan for what is outstanding. It is valid for twelve months and is commonly requested for government tenders, some licences, supplier registrations and certain appointments.
Applications are made on iTax. When everything is in order the certificate is usually available quickly. When it is not, the application is declined and the gaps have to be cleared first.
Why applications are declined
The usual reasons are unfiled returns for any registered obligation, including nil returns for PAYE, VAT or turnover tax in quiet months, and unpaid balances, penalties or interest on the iTax ledger.
Mismatches cause problems too: PAYE returns that do not agree with payments, withholding tax not reconciled, or old obligations left on the PIN after the business stopped needing them.
A short checklist before you apply
Review your iTax ledger and filing status for every obligation. File anything outstanding, pay or agree a plan for balances, and request removal of obligations that no longer apply. Then apply, and verify the certificate with KRA's online TCC checker before you submit it to anyone.
Do not let it lapse
Put the expiry date on your compliance calendar with a reminder a month ahead. Renewing a certificate for a business that files on time is routine; rushing one for a tender deadline is not.
This article is general guidance only and is not individual tax, legal or accounting advice. Rules change; confirm your position with an HMG consultant before acting.
Related articles
Received a KRA notice or assessment? What to do in the first week
Most KRA notices can be resolved calmly if you act inside the deadlines. Read it properly, gather the records and respond on time.
Read articleeTIMS for small businesses: choosing the right way to invoice
Every business, VAT-registered or not, is expected to issue electronic tax invoices. Pick the eTIMS option that fits how you sell.
Read articleWithholding tax in Kenya: what to deduct, remit and certify
When you pay certain fees, part of the payment belongs to KRA. Deduct it, remit it quickly and give the supplier a certificate.
Read article
Your next smart move starts with clarity.
Tell us what you are dealing with. An HMG consultant will get back to you during working hours to agree the next step.