Going by the popular phrase, ‘Give unto Caesar what belongs to Caesar’, so does the Kenyan taxman recurrently demand for his dues by June 30th of each year.
These dues are usually accrued income tax returns for the previous year applicable to all resident & non resident individuals, partnerships and companies.
Despite the reasonable time-frame accorded to taxpayers by KRA, majority of kenyans usually prefer to file kra returns at the very last minute thereby risking penalties upon lapse of the due date.
However, the eleventh-hour rush may at times be unintentional largely due to the lack of proper knowledge when it comes to filing of KRA returns.
If you are among the many Kenyans who are unsure of how to file KRA returns 2022 online, follow this simple guide.
How To File Kra Returns 2022 Online With P9 Form
A P9 form is basically an official document containing detailed calculations of deductions implemented by the employer within a particular periodic calendar yearly usually from Jan 1st – Dec 31st
The P9 form contains six major sections that are crucial in filling KRA returns. These sections include; basic salary, taxable salary, payable tax on salary, PAYE, pension and personal relief.
How To Get P9 Form Online
Depending on one’s employer i.e public service or private sector, the P9 form can be obtained through various channels below
- GHRIS Portal – this portal serves ministries & state departments, uniformed services, state corporations, counties, constitutional commissions and 3rd party organizations.
- TSC Portal – this portal serves teachers.
- Private companies – P9 issued by employers.
Once you have access to your P9 form, you can proceed to file kra returns online 2022 using either of the two available methods which include;
a) Excel/ODS method
b) itax ITR menu
a) How To File Kra Tax Returns 2022 Online Using Excel.
This is one of the advanced methods to file Kra tax returns 2021 and it involves downloading of an excel template that is used for inputting the various figures obtained from the P9 form into their relevant sections.
To download the excel file,
- Login to your itax portal
- Click on the returns menu
- Select ‘File return’
- Choose ‘Income tax-resident individual’
- Click ‘Next’
- Download the excel/DOS template
Once the excel has been downloaded, proceed and fill in SECTION A (Parts 1 & 2) with your particulars and exclude parts 3-5.
From there, the only other relevant sections in the excel template will be SECTIONS F, M and T.
To begin filling in the figures from the P9 form into the excel template, you must first identify the key related sections from both the files.
If you are unsure, do not worry. We have provided a summary below in regards to the same.
Key Related Sections In P9 Vs Excel
|Column A -basic salary||Section F- self|
|Column H -taxable salary||Section M -self|
|Column J -tax payable on salary||Section M -self|
|Column L -PAYE||Section M -self|
|Column G -Pension||Section T -tax computation|
|Column K -personal relief||Section T -tax computation|
With the above in mind, you can now proceed to file Kra returns 2022.
Below is a representation of both files illustrating the relationship between the relevant sections to be filled.
b) How To File Kra Tax Returns 2022 Online Using itax ITR Menu
This is the simplest way to file Kra returns 2022 online without having to download the excel/DOS template. To file using this menu,
1. Go to the itax portal and login using your credentials (In the event that you are unable to remember your KRA PIN, use this hack to retrieve it. If you request for a password reset and do not remember the email address linked to your itax portal, use this trick to retrieve it )
2. Once logged in to your account, navigate to the ‘Returns’ menu and select ‘ITR For Employment income only’
3. Enter the various sections as below.
- Type: ‘Self’
- Taxpayer PIN: type your KRA PIN
- Tax obligation: ‘Income tax-resident’
- Return period from: 01/01/2021
- Return period to: 31/12/2021
- If you have employment income, choose ‘Yes’
4. In section A, confirm the details in Part 1 such as your tax PIN, taxpayer name and returns period. There is no need to fill in the rest of the fields.
5. In section F, confirm that the figure indicated as ‘Total Employment Income’ is the same as the figure indicated in the P9 form.
6. In section M, confirm that the figure indicated as ‘Amount of tax deducted’ is the same as the figure indicated in the P9 form.
- Section 1.1: Defined/Pension contribution (if any)
- Section 2.5: Personal Relief
Once done, depending on the figures in all the previous sections, your final tax due/refund amount will be indicated either positive or negative. If the tax due/refund is -ve, means that KRA owes you a refund whereas if the value is +ve, it means that you owe KRA.
Proceed and click on ‘Submit’ button to generate your final tax return certificate.
Note: In some instances, you may realize that you have filed an incorrect KRA tax return. In this case, you can file an amended tax return by following the process outlined below.
c) How To File Amended Tax Return
- Login to your itax portal
- Click on ‘Returns’ tab and select ‘File Amended Return’
- Choose tax obligation as ‘Income tax – Resident Individual’
- Enter the ‘Return from & to’ period dates.
- Download the return form in either excel/ODS and proceed to fill the details as you would when filing KRA returns using excel as highlighted earlier in this article.
- Once done, upload the return form and click ‘Submit’ to finalize the process.