Introduction
Filing tax returns with the Kenya Revenue Authority (KRA) is a mandatory process for all employed individuals, and the P9 form plays a critical role in ensuring accuracy. This form summarizes an employee’s annual income, deductions, and other financial details needed for tax filing. The P9 form is a tax deduction card issued by employers to their employees. It contains essential information such as:
- Total earnings (basic salary and bonuses)
- Benefits and allowances
- Statutory deductions (PAYE, NHIF, NSSF)
This form is vital when filing income tax returns via the KRA iTax portal, ensuring that all earnings and deductions are accurately reported to avoid discrepancies.
Obtaining the P9 Form
Employers must legally provide P9 forms to their employees at the end of each financial year. There are several ways to access this document:
Digital Access:
- Teachers: Access the P9 form through the Teachers Service Commission (TSC) T-Pay portal.
- National and County Government Employees: Download it from the Government Human Resource Information System (GHRIS).
- General Employees: Check your employer’s online HR platform for a downloadable version.
Manual Issuance:
Some employers may still provide physical copies upon request.
Note: If you do not receive your P9 form, contact your employer’s HR department promptly.
Deadlines and Penalties
Tax returns must be filed between January 1st and June 30th every year. Failure to comply attracts significant penalties:
- Late filing penalty: Ksh. 2,000.
- Failure to file: Ksh. 20,000 penalty.
Timely filing is essential to avoid these charges and to remain tax-compliant.
Step-by-Step Guide to Filing Returns Using the P9 Form
Step 1: Preparation
Ensure you have your P9 form and access to the KRA iTax portal.
Step 2: Log In
Visit the KRA iTax portal and log in using your KRA PIN and password.
Step 3: Navigation
On the dashboard, select:
“Returns” Menu → “File Returns” → “ITR for Employment Income Only.”
Step 4: Form Selection
Choose “Income Tax-Resident Individual” and download the return form (Excel template).
Step 5: Data Entry
Open the downloaded Excel form and fill in the relevant sheets using your P9 form:
- Sheet F: Enter employer PIN, gross pay, allowances, and benefits.
- Sheet M: Input your chargeable pay (taxable salary), PAYE deductions, and tax payable.
- Sheet T: Include tax computation details (ensure figures match your P9 form) and any personal relief applicable.
First-Time Filers Note: Enter the return period as January 1st to December 31st of the previous year.
Step 6: Validation and Submission
After filling out the form:
- Validate the entries using the built-in tool.
- Generate and upload the ZIP file on the portal.
Step 7: Payment Options
If you owe tax, you can pay via M-Pesa:
- Select “Mobile Money” as the payment option.
- Input your Safaricom number and follow the prompts.
Step 8: Completion
Download and print the e-return acknowledgement receipt for your records.
Filing Nil Returns
If you did not earn any taxable income during the year, you must still file a Nil Return to remain compliant.
Steps:
- Log in to the iTax portal.
- Navigate to “Returns” Menu → “File Nil Returns.”
- Select “Income Tax-Resident Individual” and confirm the period.
- Submit and download your acknowledgement receipt.
For a better understanding, refer to the sample P9 form available on the KRA website under Resources > Tax Forms. This visual aid helps you match fields accurately when completing your return.
Conclusion
Filing your tax returns using the P9 form is a straightforward but crucial process for maintaining compliance with the Kenya Revenue Authority. By obtaining your P9 form promptly and adhering to the June 30th deadline, you can avoid penalties and ensure your tax records remain accurate. For additional guidance, consult KRA resources or contact their customer service.
Additional Tips
- Cross-Check Details: Compare your P9 form against payslips to ensure accuracy.
- Set Reminders: Mark the June 30th deadline on your calendar to avoid penalties.
- Keep Records: Save copies of your filed return and receipt for future reference.
Final Note:
The KRA periodically updates its systems. Always confirm guidelines on their official portal before filing.