This is a step by step guide on how to become a KRA tax agent. Tax agents are professionals, individuals or companies that prepare taxes on your behalf or offer assistance to people who are unable to prepare taxes on their own.
How To Become A KRA Tax Agent
1. A person wishing to be a tax agent shall apply in writing to the KRA Commissioner for registration.
2. An application made shall be accompanied by a non-refundable fee of Kshs 20,000.
3. The commissioner may register a person as a tax agent if that person is tax compliant and;
- Is a member of the Institute of Certified Public Accountants of Kenya.
- Is an advocate of the High Court of Kenya and holds a current practicing certificate.
- Is a former tax administrator with atleast ten years experience in tax administration.
- Is a holder of any other relevant qualifications and experience recognised by the commissioner as sufficient for a tax agent.
4. If the commissioner is satisfied that a person is qualified for registration as a tax agent, the commissioner shall issue a certificate of registration in the prescribed form.
5. The above regulations shall not apply to a non resident who is temporarily in Kenya for the sole purpose of representing a client on tax matters.
Tax Agent License Deregistration & Cancellation
Your tax agent license can be cancelled under the following circumstances.
- If a tax return prepared and filed by the tax agent is false.
- You cease to satisfy the conditions for licensing as a tax agent.
- You stop performing your duties as a tax agent and notified the Authority in writing.
- You notify KRA you want to stop performing duties as a tax agent (voluntary cancellation). You will be required to inform KRA in writing at least seven days prior to termination of your services.
KRA shall notify you in writing in regards to the license cancellation. The cancellation shall take effect when you cease to carry on business as a tax agent or 60 days after you receive a cancellation letter from KRA.