The following procedures should be observed by the taxpayers seeking TCC.
Application for a Tax Compliance Certificate shall be on the prescribed form “Tax Compliance Certificate Application Form” (Form TCC1). This can be downloaded from KRA website (at http:/www.kra.go.ke) or obtained from the nearest Domestic Taxes Department Station.
The completed TCC Application form should contain the correct Personal Identification Number (PIN). In case of limited liability companies and partnerships, the names and PIN of the Directors or Partners as the case may be, shall also be provided.
The completed Application Form should be submitted to the KRA station where the applicant is registered for tax purposes. An applicant who may not be conversant with his/her domicile station should seek assistance from the nearest Domestic Taxes Department Station.
The applicant shall ensure that all self assessment returns for tax obligations registered for are submitted and all outstanding tax liabilities settled. The same applies to directors or partners in case the applicant is a Limited Liability Company or Partnership.
An application should be submitted at least thirty (30) days before the intended date of use.
The TCCs are system generated and signed by the Station Manager, the Deputy Station Manager or the Compliance Programme Manager.