The Kenya Revenue Authority (KRA) has issued an important reminder to all taxpayers: Thursday, April 30 is the final deadline for clearing any outstanding individual or corporate tax arrears. After this date, unpaid balances will begin attracting penalties and interest.

While many taxpayers are familiar with June 30 as the annual tax return filing deadline, fewer understand that April 30 is equally critical — it is the deadline for settling any outstanding tax balance for the previous year of income. For businesses, entrepreneurs, and individuals across Kenya, this is a deadline that should not be ignored.

What Happens If You Miss the April 30 Deadline?

Missing the tax clearance deadline can trigger a cascade of financial and compliance consequences:

• Late payment penalties
• Accumulating interest on unpaid tax
• Compliance flags on your KRA account
• Challenges when applying for Tax Compliance Certificates
• Potential tax disputes or enforcement action
• Increased audit exposure from KRA’s increasingly automated compliance systems

In today’s tax environment, delayed payment is no longer a small oversight — it can become a serious and costly business liability.

What Businesses Need to Know About Corporate Tax Payments

Companies in Kenya are required to pay taxes through instalment tax payments based on their estimated annual tax liability. These instalments are typically due in the:

• 4th month of the accounting period
• 6th month
• 9th month
• 12th month

Each instalment is generally paid in four equal portions.

If your company still has last year’s tax balance unpaid, that outstanding balance must be cleared by April 30. This includes:

• Corporation Tax arrears
• VAT balances
• PAYE liabilities
• Withholding tax balances
• Other assessed tax obligations reflected in your KRA ledger

What Individual Taxpayers Need to Know

For individuals, any outstanding tax balance should generally be paid in one lump sum. However, taxpayers with annual tax liabilities exceeding KSh 40,000 may qualify to pay via instalments.

This particularly affects:

• Sole proprietors
• Consultants and freelancers
• Landlords earning rental income
• Professionals with additional income streams
• Individuals who filed returns showing tax payable

Important: If you filed your return but have not settled the amount due, your tax obligation is NOT complete until payment is made.

KRA Official Paybill — Avoid Costly Payment Errors

KRA has emphasized that all mobile tax payments should only be made via the official government Paybill Number. Paying to the wrong account can create compliance issues that take time and effort to resolve.

M-Pesa Paybill Number: 222222 Account Number: Your PRN (Payment Registration Number)

Before making any payment, ensure you:

• Confirm the business number is correct (222222)
• Use your generated PRN as the account number
• Double-check the tax amount before confirming
• Save your M-Pesa confirmation message

How to Pay Outstanding Tax on iTax — Step by Step

Step 1 — Log In to iTax Visit the official iTax portal. Enter your KRA PIN or National ID and password.

Step 2 — Register Payment Go to: Payments → Payment Registration. Confirm your details and proceed.

Step 3 — Enter Tax Details Fill in: Tax Head (Income Tax), Tax Sub-Head, Payment Type (Self-Assessment Tax), Tax Period, and Amount. Click Add.

Step 4 — Submit and Get Your PRN Choose your preferred payment method and submit. A Payment Registration Number (PRN) will be generated. Download or print your payment slip.

Step 5 — Make Payment Via Bank: Take the payment slip to a KRA-appointed bank. Via M-Pesa: Paybill 222222 | Account: Your PRN | Amount: Tax payable

Once payment is successful, it will reflect in your tax ledger.

New: File via WhatsApp Using Shuru

KRA has introduced Shuru — a WhatsApp-based tax filing assistant that simplifies individual tax filing by eliminating portal complexity, downloads, and paperwork.

How to use Shuru:

1. Save 0711 099 999 to your contacts
2. Send “Hi” to start the conversation
3. Tap View Services
4. Select Employment Income
5. Enter your KRA PIN or National ID
6. Verify via OTP
7. Review your filing summary
8. Confirm and submit — done!

Why Tax Compliance Is a Business Priority

Tax compliance is no longer just about filing returns. It is about protecting your business from avoidable financial loss:

• Pay taxes on time
• Reconcile your ledgers regularly
• Keep proper books of account
• Match expenses to valid documentation
• Stay audit-ready at all times
• Protect your business cash flow from unnecessary penalties

A tax penalty is money lost that could have been reinvested in the growth of your business.

How Juma Auditors Can Help You

At Juma Auditors, we help businesses and individuals navigate tax compliance with confidence. Our services include:

• Tax ledger reconciliation
• Outstanding tax review
• Corporate tax planning
• Instalment tax computation
• Tax compliance advisory
• Bookkeeping and accounting
• KRA dispute support
• Filing and payment guidance

Don’t wait until penalties begin accumulating. Review your tax position today and clear any outstanding balances before April 30.

📞 +254 725 948 551 📧 info@jumaauditors.co.ke 🌍 www.jumaauditors.co.ke

Juma Auditors — Your Trusted Financial Partner in Compliance, Growth, and Business Success.