The Kenya Revenue Authority (KRA) has outlined the process for handling tax records following the death of a taxpayer, emphasizing the need for proper updates to ensure compliance with the law.
In such circumstances, it becomes necessary for the Authority to update its tax records to reflect the change in the legal status of the individual. In the event of the death of a taxpayer, the Personal Identification Number (PIN) associated with the deceased person must be deregistered as part of the administrative process.
Proper management of tax records relating to deceased taxpayers ensures that any tax obligations arising from the individual or their estate are handled in accordance with the law.
Where the estate of the deceased continues to hold assets, earn income, or undertake transactions that may give rise to tax obligations, a pin must be issued for the estate of the deceased person. This is done to facilitate tax compliance during the administration of the estate.
The purpose of this is to provide clarity on the process and requirements for deregistration of the pin of a deceased person, and registration of a pin for the estate of the deceased person. The guideline aims to facilitate compliance while ensuring proper administration of tax obligations relating to estates of deceased persons.
These guidelines apply to legal representatives managing the affairs of a deceased taxpayer, executors of wills, court-appointed administrators of estates, and family members acting on behalf of the estate.
Who Can Initiate the Process
The request for deregistration of a deceased person’s PIN may be initiated by a legal representative of the deceased, the executor of the estate, a court-appointed administrator, or a family member managing the affairs of the deceased. Such persons must demonstrate legal authority to act on behalf of the estate.
Required Documents
A request for deregistration shall be accompanied by several documents. These include a certified copy of the Death Certificate, copy of the Will where applicable, Grant of Probate issued by the High Court or Letters of Administration, Certificate of Confirmation of Grant of Administration, Gazette Notice listing the appointed administrators, identification document of the legal representative and evidence of registration of the estate and acquisition of a PIN for the estate where applicable.
For estate PIN registration, additional documents are required. These include a copy of the application for Grant of Probate or Letters of Administration, list of assets and liabilities contained in the affidavit filed with the probate application, and supporting legal documentation confirming appointment of administrators.
Application and Processing
Applicants are required to submit their request through the iTax system or by visiting any KRA office or Tax Service Office. All documents submitted must be clear and, where required, certified copies.
Upon receipt of the application, KRA shall review the submitted documentation to verify authenticity and completeness. The Authority shall confirm the legal authority of the applicant to act on behalf of the estate. Where the documentation meets the required threshold, the deregistration request shall be processed and the estate PIN issued where applicable.
The process shall be completed within 60 days, subject to submission of all required documentation. The applicant will be notified through their official email once the process has been completed.
For assistance, KRA encourages affected individuals to seek guidance through its support channels, including emailing callcentre@kra.go.ke, or visiting any KRA office.
