Under sec. 52B of the income Tax Act ( Not withstanding any other provisions of the Income Tax Act), every individual chargeable to tax under this Act shall for any year of income, furnish to the commissioner a return of income,
including a self-assessment of his tax from all sources
of income,
not later than 30th June. If you do not submit the Return by this date you will be liable
to a penalty
at the rate of 5% of the net tax due
for every period of 12 months or part thereof, minimum penalty being Ksh1, 000.
This document will guide you on how to file
your return directly on-line
To be able to file
your
IT1 return online, you will need to register
as a user in ITMS. To register follow
the steps in the online services step-by-step guide provided
on the KRA website www.kra.go.ke/portal
To complete your return you will need the following
documentation where applicable:
·
Form P9A from Employer.
·
The employer’s PIN. Request PIN from your employer
if not already on the P9A.
·
Financial statements for the following incomes;
business income, farming income,
rent income.
·
Mortgage Interest Certificate and PIN of lender
·
Insurance Premium Certificate and PIN of underwriter
·
Withholding tax certificates (W44)
·
Any other documentation relating to income you received or deductions you want to claim
To login do the following:
b)
Select the link Tax Returns Processing
c)
Login by providing
your credentials i.e. Identification (PIN) and password
To fill in your return online, use the following
steps:
a)
Select the Tab “Tax Return”
b)
Click the link “Fill in Tax Return”
c)
Select the return type e.g. Income Tax individual
d)
Select the
year
e)
Click the button
“Fill Tax Return”
f)
Enter your ID number,
your employer’s PIN.
NB If declaring wife’s income, type (YES) in the appropriate field and provide
her PIN. If declaring separately type (NO).
The body
of the return is divided into parts A-K Part A- F:
These parts are
for the various specified sources of income, other
than employment income.
That is, business income (A),
income from farming (B),
income from rent(C), interest income (D), insurance commission (E), and other income (F).
i)
First row in each section
A-F (row 11, 21,31,41,
47, 57) requires
that you fill a detailed
report found by clicking
the label “DRP”
ii)
Fill in partnership profit/loss on the
second row of each of
these parts (field 13, 23, 33,
43, 49 and 59) where applicable.
iii) Fill in loss brought forward from previous year on the
fourth row (field 17, 27, 37,
53 and 63) of each section
where applicable.
iv)
If you have no income to declare
in any of the above
parts (rows), please leave
blank and proceed to the next
part.
v) If indeed you
have no income to declare
in all
the parts A-F, skip
the entire part and proceed to Part
G.
NB:
o
Do not use brackets
or negative signs to denote
losses or expenses.
For any
part that has a detailed
report (DRP), fill in details appropriately
Part G: Employment income
In this section enter all
your income from employment. Supply
all the details as contained in the support/reference documents.
Field 68: Enter gross pay
Field 70: Enter benefits
from employment (other than car and housing)
e.g. telephone, domestic servant
etc
Part G: Employment income
In this section enter all
your income from employment. Supply
all the details as contained in the support/reference documents.
Field 68: Enter gross pay
Field 70: Enter benefits
from employment (other than car and housing)
e.g. telephone, domestic servant
etc
Field 72: Value of car benefit
Field 74: Enter value of housing if housed
by employ
Field 74: Enter value of housing if housed by employ
Field 74: Enter value of housing if housed by employ
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