Certificate Date Personal Identification Number ✓ Solved

Certificate Date Personal Identification Number07052015a005

This is to certify that taxpayer shown herein has been registered with Kenya Revenue Authority.

Taxpayer Information

Taxpayer Name: Winnie Mwendwa Kithinji

Email Address: [email protected]

Registered Address:

L.R. Number: Building: LORESHO SPRINGS

Street/Road: WAIYAKI WAY

City/Town: NAIROBI

County: Nairobi

District: Westlands District

P.O. Box: 195

Postal Code: 60201

Tax Obligation(s)

Registration Details

Sr. No. Tax Obligation(s) Effective Date

1 Income Tax - Resident Individual 31/12/2009

The above PIN must appear on all your tax invoices and correspondences with Kenya Revenue Authority. Your accounting end date is 31st December as per the provisions stated in the Income Tax Act unless a change has been approved by the Commissioner-Domestic Taxes Department.

The status of Tax Obligation(s) with 'Dormant’ status will automatically change to 'Active' on the date mentioned in "Effective Till Date" or any transaction done during the period. This certificate shall remain in force till further updated.

Disclaimer: This is a system generated certificate and does not require signature. The station is subject to change based on the verification done by the Commissioner.

Paper For Above Instructions

This document serves to highlight the essential details contained within the Kenya Revenue Authority (KRA) PIN certificate for the taxpayer Winnie Mwendwa Kithinji. A Personal Identification Number (PIN) is a critical element for all registered taxpayers within Kenya, playing a vital role in ensuring compliance with tax obligations and facilitating various transactions with the KRA.

Understanding the Importance of the KRA PIN

In Kenya, having a KRA PIN is essential for various tax-related dealings, such as filing tax returns, interacting with the KRA, and conducting business transactions that require tax compliance. The assigned PIN acts as a unique identifier for the taxpayer, ensuring that the tax authority accurately tracks their financial activities. Winnie Mwendwa Kithinji’s PIN, issued on 7th May 2015, indicates that her registration status is valid and requires adherence to the regulations set forth by the Income Tax Act.

Tax Registration and Obligations

The document clarifies that Winnie has been registered as a 'Resident Individual' for income tax purposes since 31st December 2009. This status indicates eligibility to pay income tax on earnings sourced from within and outside of Kenya. The effective date signifies when her tax obligations commenced, and adherence to these requirements is crucial for maintaining her active tax status.

The obligation to declare all income accurately is paramount, especially since the KRA employs several tax compliance measures, including audits and investigations, to ensure compliance. Taxpayers in Kenya are urged to keep up-to-date with tax education through resources provided by the KRA to avoid penalties associated with non-compliance (KRA, 2015).

Registered Address and Tax Information

Winnie's registered address in Nairobi specifies her location for KRA correspondence and reflects the jurisdiction under which her taxes are assessed. The KRA uses this information to send notices and other relevant documents, thus emphasizing the need for accuracy in the recorded address to avoid miscommunications or failures in receiving critical tax-related notifications (KRA, 2022).

Implications of Dormant and Active Status

According to the KRA guidelines, taxpayers whose obligations are marked as 'Dormant' will automatically transition to 'Active' status as a result of any transactional activity. This is crucial for ensuring that taxpayers do not inadvertently neglect their tax responsibilities (KRA, 2023). It is wise for Winnie to monitor her tax returns and transactions actively to ensure compliance with her obligations. Regular financial reviews can help her stay informed and prevent potential lapses that may lead to her account becoming dormant.

End Note on PIN Certificate Validity

The certificate states that it remains in force until updates are made, emphasizing the dynamic nature of tax registrations (KRA, 2021). Taxpayers must ensure that they notify the KRA of any changes to their personal details or tax situations. Timely updates can prevent complications, such as misdirected correspondence or erroneous tax assessments.

In summary, Winnie Mwendwa Kithinji's KRA PIN certificate underscores the significance of tax registration and compliance within the Kenyan context. It highlights her obligations as a registered taxpayer, the importance of maintaining accurate contact details, and the need for regular engagement with the KRA. Observing these practices is vital for ensuring her ongoing compliance and safeguarding against legal and financial penalties.

References

• KRA. (2015). Personal Identification Number Registration. Kenya Revenue Authority.
• KRA. (2021). Tax Compliance and Registration Guide. Kenya Revenue Authority.
• KRA. (2022). Taxpayer Information and Services. Kenya Revenue Authority.
• KRA. (2023). Dormant Tax Status Management. Kenya Revenue Authority.
• Ministry of Finance. (2020). Guidelines for Tax Administration in Kenya. Government of Kenya.
• OECD. (2022). Taxation in Kenya: Understanding the Regulatory Environment. OECD Publishing.
• World Bank. (2021). Kenyan Tax Policy and Administration. World Bank Publications.
• Tax Justice Network. (2022). The Role of Taxation in Economic Development. Tax Justice Network.
• Institute of Certified Public Accountants of Kenya. (2021). Taxation Guide for Professionals. ICPAK Publications.
• KRA. (2022). Online Services Registration and Maintenance. Kenya Revenue Authority.