The Kenya Revenue Authority (KRA) has added new requirements in the application process for the Tax Compliance Certificate (TCC).
In a notice issued on Tuesday, October 28, the authority said the new process will now include verification of eTIMS/TIMS compliance.
"Kenya Revenue Authority (KRA) notifies the public that it has enhanced the Tax Compliance Certificate (TCC) application process to include compliance with eTIMS/TIMS for non individual entities and individuals with income other than employment income," the notice read.
Any person or entity seeking a TCC must now meet several conditions, including compliance with eTIMS/TIMS registration for persons in business, filing all applicable tax returns on or before their due dates, and ensuring timely payment of taxes.
Additionally, taxpayers must settle any outstanding tax liabilities or apply for a payment plan that, once approved, allows them to continue the self-service process of TCC application.
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KRA assured the public that it will assist taxpayers facing challenges during the implementation phase of the enhanced process.
"Taxpayers can apply for a TCC through the iTax platform. They can check validity of a TCC using the Certificate Checker on https://itax.kra.go.ke/KRA-Portal/
"Any challenges encountered during implementation will be addressed on a case-by-case basis, in line with the existing legal framework," the notice added.
Earlier in the month, KRA recorded the highest single-month customs collection in the authority’s history.
In a statement on Wednesday, October 8, KRA said it collected Ksh85.146 billion in customs taxes in September.
According to the authority, the amount collected in September surpassed the previous record of Ksh82.554 billion set in January this year.
"Kenya Revenue Authority (KRA) has recorded another landmark achievement in customs tax collection, recording a historic monthly performance of Ksh85.146 billion in September 2025.
"This represents the highest amount ever collected in a single month in the Authority’s history, surpassing the previous record of Ksh82.554 billion set in January 2025," read part of the statement.
The taxman also noted that the customs collections exceeded the monthly target of Ksh81.341 billion by Ksh3.806 billion.
KRA attributed the record performance to strong collections from both trade and petroleum taxes.
"This outstanding result also marks an impressive year-on-year growth of 18.8% compared to the same period in the previous financial year. The remarkable performance is driven by strong collections from both trade and petroleum taxes," said KRA.
Trade taxes contributed Ksh51.737.92 billion against a target of Ksh50.739 billion, reflecting a 22.1% growth from the corresponding period last year.
Meanwhile, petroleum taxes recorded a 109.2% performance rate by collecting Ksh33.408 billion against a target of Ksh30.602 billion.
"This success is attributed to a series of reforms aimed at enhancing revenue collection efficiency. Notably, the establishment of a central release operations office has played a pivotal role.
"Under this innovative system, head verification officers operate from a central location and randomly allocate release stations to verify and clear goods," KRA added.
