How to File Returns in Kenya Using the P9 Form

Tax is one of those things we always complain about but still have to do (I wish there was a word for it). There is that nagging deadline over our heads, June 30^th, by which everyone should have filed their returns to avoid penalties. Many people find the process long and confusing, to say the least. Today, allow us to break it down for you, especially for those who are employed and need to file income tax using the P9 form

Before we begin, one needs to have their KRA PIN and iTax password. If you don’t remember your password, KRA can reset it for you using the email you linked.

• Log into the portal

The first step is, as expected, logging in to the iTax portal. This is where the password and PIN come in handy. After logging in, you will access a page with different tabs, including a tab labeled ‘Returns’. That’s the tab you need to click on. This tab has a drop-down menu, which includes tabs like ‘File Returns’, ‘File Amended Returns’, and ‘File Nil Returns’. Persons who are unemployed and have a KRA PIN should file Nil Returns. If there is a mistake on the returns you filed (this can be checked on the ‘View Filed Returns’ tab, still under this drop-down menu), you could amend them from the ‘File Amended Returns’ tab. Our main focus for this article, though, is the ‘File Returns’ tab.

• Filling personal information

One should click on this tab. A page is then opened, which requires one to fill in the type of legal person filing the returns, the PIN and the type of tax obligations for which the returns re filed. The ordinary Kenyan employee should select the ‘Self’ type, fill in their PIN, and select ‘Income Tax – Resident Individual’. The employee should then download the Income Tax Resident Individual form, which is an Excel/ODS type of document. It is usually a zipped folder titled ‘IT1 Individual Resident Return XLS’. Kindly note that Macros should be enabled on the device being used. Instructions are given on how to do that on different types of systems.

• Filling Return Information

The form then opens. Section A Part 1 is on the Return Information. This section requires you to fill in personal information, such as your PIN, the type of return, the return date period, etc. It also asks questions like if you have other sources of income, a mortgage, an insurance policy, etc. This helps to establish the amount of relief you should get. It is important to be truthful in filling these forms, as people even end up in court for tax evasion and suchlike offenses.

Filling Employment Income Details

The next section, Section F: Details of Employment Income, is a section where one is required to fill out the name and PIN of their employer, their gross pay, the allowances and benefits they receive from their place of employment, the individual’s net value and pension details. There is also a part for one’s spouse, which should be filled if one is married.

• Adding Payee Information

Section M then requests you to fill out the details of your PAYE which is deducted from your salary. It asks for the name and PIN of the employer, the taxable salary, the tax payable on the taxable salary, and the amount of tax deducted. It then calculates the amount of tax either refundable or payable. A refundable amount is usually in the negative, while a payable amount is a positive figure. There also is a section to fill in the same details for one’s spouse.

Section Q, which is next, requires for one to fill in details of any income tax paid in advance. Section 1 is filled if you got any payments in advance, and asks for the payment registration number, the date of deposit, and the amount of income tax paid. Section 2 is filled for self-assessment tax, and has the same fields to be filled.

Section T is where the tax is computed. One should fill in their pension and personal relief contribution details, then click on the ‘Validate’ button. This will validate the data that has been keyed in.

After finishing this process, get back on the iTax portal and upload the form, then click submit. You will receive a KRA eReturn Acknowledgment Receipt. Download it, print it out and keep it.

That was not so hard, was it? You now don’t need to go to the Cyber and get it done for you, since it is usually at a fee. Let’s save some coins, shall we?

Victory Wanjohi

www.mmsadvocates.co.ke