Professional Documents
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TABLE OF CONTENTS
Item Description
1. 2. 3. 4. 5. 6. 7. 8. 9.
Page
ABBREVIATIONS IN THE DOCUMENT ................................................................. 2 INTRODUCTION ......................................................................................................... 2 STEP-BY-STEP GUIDE FOR FILING IT1 RETURN ONLINE ................................ 3 GETTING STARTED ................................................................................................... 3 HOW DO I LOGIN TO ITMS TO FILL MY RETURN? ............................................ 4 HOW DO I FILL IN MY RETURN ONLINE? ............................................................ 5 HOW DO I FILL IN MY INCOME DETAILS FROM SPECIFIED SOURCES? ...... 7 FILLING THE DRP IN PART A-F .............................................................................. 8 HOW DO I FILL MY EMPLOYMENT INCOME DETAILS? ................................... 10
10. HOW DO I FILL IN MY PENSION CONTRIBUTION, MORTGAGE INTEREST OR HOSP CONTRIBUTION DETAILS? ........................................................................... 11 11. HOW DO I FILL IN MY INSURANCE RELIEF DETAILS?..................................... 13 12. HOW DO I FILL IN MY PAYE CREDITS, ADVANCE TAX AND OTHER WITHHELD TAX DETAILS? ............................................................................................................ 14 13. HOW DO I SUBMIT MY RETURN? .......................................................................... 15
1. ABBREVIATIONS IN THE DOCUMENT DRP HOSP IT1 ITMS KRA P9A PAYE PIN TSW W44 Detailed Report Home Ownership Saving Plan Individual Return Integrated Tax Management System Kenya Revenue Authority Tax Deduction Card Pay As You Earn Personal Identification Number Taxpayer Software Withholding Tax Certificates
2. INTRODUCTION
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.
This online guide will help in filing the entire return, but it is highly recommended that you use the return filing software TSW- if you are declaring income that is not employment income and requires completing detailed reports- DRPs- which requires more time If indeed you have no income to declare in all the parts A-F, please proceed to Part G of the return.
3. STEP-BY-STEP GUIDE FOR FILING IT1 RETURN ONLINE 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
4. GETTING STARTED To complete your return you will need the following documentation where applicable: Form P9A from Employer. The employers 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
5. HOW DO I LOGIN TO ITMS TO FILL MY RETURN? To login do the following: a) Access the KRA portal www.kra.go.ke/portal b) Select the link Tax Returns Processing c) Login by providing your credentials i.e. Identification (PIN) and password
6. HOW DO I FILL IN MY RETURN ONLINE? 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 employers PIN. NB If declaring wifes income, type (YES) in the appropriate field and provide her PIN. If declaring separately type (NO).
1) Enter ID number
3) If declaring income on behalf of wife; type YES and enter her PIN. If not type NO
8.
Once you click the button DRP|, the detailed report on page 8 appears; fill in the relevant fields as per your financial statement. Then click Calculate, then
Submit to proceed.
9. HOW DO I FILL MY EMPLOYMENT INCOME DETAILS? 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 employer Field 76: Enter pension income (Pensioners only) Click here to
fill Value of car benefit
Value of Car benefit DRP Fill in all the columns as required then click Calculate, then Submit to proceed. For body type enter details as follows: For a saloon/estates car enter 1 For Pick Up, Uncovered Panel Van enter 2 For a Land Rover/Cruiser enter 3
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10. HOW DO I FILL IN MY PENSION CONTRIBUTION, MORTGAGE INTEREST OR HOSP CONTRIBUTION DETAILS? Part H: Total Taxable Income This calculates your total taxable income. Field 82: Enter your actual pension contribution from form P9 Field 84: Enter Mortgage interest (DRP) from mortgage certificate Field 86: Enter contribution to Home Ownership Savings Plan Note: 1. You are only allowed to claim EITHER Mortgage interest OR contribution to Home Ownership Savings; but not both. 2. If you are filing as husband and wife you can ONLY claim on one mortgage account.
The mortgage Interest DRP below appears; fill in the details appropriately then click Calculate,
then Submit to proceed
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The Home Ownership Savings Plan (HOSP) DRP appears: fill in details from HOSP certificate
then click Calculate, then Submit to proceed
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11. HOW DO I FILL IN MY INSURANCE RELIEF DETAILS? Part I: Tax computation Field 94: Enter Insurance relief where applicable
The Insurance relief DRP appears; fill in details appropriately then click Calculate, then Submit
to proceed
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12. HOW DO I FILL IN MY PAYE CREDITS, ADVANCE TAX AND OTHER WITHHELD TAX DETAILS? Part J: Final tax Field 99: Enter PAYE credits from P9 (Employees only) Field 100: Enter advance tax credits from the receipts N/B Advance Credit will be given only where you have declared income from transport business. Field 101: Enter Withheld tax Enter your PAYE
credits here
The Advance Tax DRP appears; fill in details appropriately then click Calculate For Usage enter details as follows: For Vans, Pick-ups, Trucks and Lorries enter 1 For Saloons, Station-wagons, Minibuses, Buses and Coaches enter 2
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PART K In this part you will be required to enter value of Total Installment Tax Paid.
Enter the total Installment tax paid
13. HOW DO I SUBMIT MY RETURN? Once you complete filling your return follow the steps below to submit: I. Press calculate; should there be an error in the return, a message will appear at the bottom of the return describing the error. Correct the error then press calculate again. II. Check the box to declare that the information you have filled is a true reflection of your income III. Submit the return by pressing the Submit button
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Once you submit successfully a message appears informing you that your request has been processed successfully. If there is payment to be made, select the link Confirm E-Slip. If no payment is to be made then the only option available will be Display Tax Return.
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