How To File KRA Returns For Students and Unemployed

Are you looking to file your KRA Nil Returns on KRA Portal? Learn and get to know the steps involved in How To File KRA Nil Returns Using KRA Portal.

It is important to take note that any person in Kenya with an active KRA PIN Number is supposed to file his or her KRA Returns yearly before the elapse of the 30th June deadline. Failure to file your KRA Returns attracts a penalty of Kshs. 2,000 for each year not filed.

So to avoid the KRA Penalties, you need to ensure that you file your KRA Returns on time before the set deadlines.One notion amongst many Kenyans is that KRA Returns is filed for those who are employed only. This is not the case, as long as you have a KRA PIN you are supposed to file KRA Returns on KRA Portal.

READ ALSO: How To Download KRA Clearance Certificate

If you are unemployed or a student and have an active KRA PIN, then you are supposed to file KRA Nil Returns on KRA Portal. So, always take note even if you don’t have any source of income, then you need to file KRA Nil Returns on KRA Portal. Everyone with a valid KRA PIN Number is required by law to file their returns (Section 52B – Income Tax Act Cap. 470). Failure to which a penalty applies. 

KRA Nil Returns is that type of KRA Returns that is filed by those who have an active KRA PIN Number but have no source. As per Kenya Revenue Authority (KRA) the source of income is grouped into Employment Income, Business Income and Rental Income. So, if you don’t have income generated from either of those 3, then you are supposed to file your KRA Nil Returns.

In this article, I will be sharing with you the step by step guide on How To File KRA Nil Returns using KRA Portal. So, if you don’t have any source of income and need to file KRA Nil Returns on KRA Portal, then this article will guide you on all the necessary steps that you need to take so as to File your KRA Nil Returns before the elapse of the 30th June deadline that is set by Kenya Revenue Authority (KRA).

Filing KRA Nil Returns is not that hard, and this is much easier if you have with you the most important requirements that are need first before accessing KRA Portal account. You need to ensure that you have with you the KRA Portal login credentials that comprises of the KRA PIN Number and KRA Password. Once you have the two credentials with you, then you can easily follow the step by step procedure that is outlined in this article on How To File KRA Nil Returns.

Requirements Needed To File KRA Nil Returns

To be able to file KRA Nil Returns on KRA Portal, there are a set of requirements that you need to ensure that you have with you. This includes; KRA PIN Number and KRA Password. These two play an important role as you will need them in order to login to KRA Portal so as to be able to KRA Nil Returns on KRA Portal or simply File Nil Returns on iTax Portal.

Just as I have mentioned above, to be able to file KRA Nil Returns using KRA Portal, you are going to need your KRA PIN Number and KRA Password as these two form the most important KRA Portal login credentials. Let’s look at each of these key requirements briefly below.

• KRA PIN Number

KRA PIN Number is the most important requirement that you need to have with you. If by any chance you have forgotten or you don’t remember your KRA PIN, you can submit KRA PIN Retrieval order online here at Cyber.co.ke Portal and our team of experts will be able to assist with with PIN Retrieval request.

At the same time, if you are looking for a new KRA PIN, you can get it here in 3 minutes by submitting your KRA PIN Registration order today at Cyber.co.ke Portal. Your KRA PIN Certificate will be sent to your Email Address once the Request for PIN Registration has been done and processed from our Support team.

• KRA Password

The next requirement that you need to have with you is your KRA Password. You will need the KRA Password to access your KRA Portal Account. If you don’t know or have forgotten your KRA Password, you can check our article on How To Reset KRA Password. Once you have requested for password reset, a new password will be emailed to you and you can use it to log into your KRA Portal Account.

You can only change or reset your KRA Password if the email used in KRA iTax Portal is the same as the one you currently have. If you don’t remember or need to change your KRA Email Address, you can submit KRA PIN Change of Email Address order online at Cyber.co.ke Portal and have your Email Address changed so as to enable you Reset KRA Password.

How To File KRA Returns For Students and Unemployed

Step 1: Visit KRA Portal

The first step in the process of How To File KRA Nil Returns that you need to take is to ensure visit the KRA Portal. You can click on https://itax.kra.go.ke that will take you to the KRA Portal. Note that the link will open in a new browser tab.

Step 2: Enter KRA PIN Number

In this step, you will need to enter your KRA PIN Number. If you have forgotten your KRA PIN, you can request for KRA PIN Retrieval here at Cyber.co.ke Portal and your KRA PIN will be sent to your email address immediately. Once you have entered your KRA PIN, click on the “Continue” botton to proceed to the next step.

Step 3: Enter KRA Password and Solve Arithmetic Question (Security Stamp)

In this step, you will be required to enter your KRA Password and also solve the arithmetic question (security stamp). If you have forgotten your KRA Password, you can check our article on How To Reset KRA Password. A new password will be sent to your email and you can use it to login. Once you have entered your iTax Password, click on the “Login” button to access your KRA Portal Account.

Step 4: KRA Portal Account Dashboard

Once you have entered the correct KRA Password and solved the arithmetic question (security stamp) as illustrated in Step 3 above, you will be logged in successfully and be able to see and access your KRA Portal Account Dashboard.

Step 5: Click On The Returns Menu Tab Followed By File KRA Nil Return

In this step, on the iTax Account menu list, navigate to “Returns” menu tab and click on “File KRA Nil Return” from the drop down menu list. This is as illustrated in the screenshot below.

Step 6: Select Tax Obligation As Income Tax Resident Individual

In the KRA Nil e-Return Form, under the Tax Obligation part, select Income Tax Resident Individual since we are filing KRA Nil Return for a Resident Individual (Kenyan). The other two fields i.e Type and Taxpayer are automatically pre-filled by the system.

Step 7: Fill In The Income Tax Resident Individual KRA Nil e-Return Form

In this step, on the KRA Nil e-Return Form, you need to select the date for the Return Period From part. Since we are in 2023, we are filing KRA Nil Returns for 2022. So the Return Period From date will be 01/01/2022 and the Return Period To date will be automatically pre-filled by the system to 31/12/2022.

Once you have entered the returns dates 01/01/2022 – 31/12/2022 on the KRA Nil Returns form, click on the “Submit” button to submit the KRA Nil Return to Kenya Revenue Authority (KRA). A pop up notification from itax.kra.go.ke will appear as shown below:

The popup message simply states: “Dear taxpayer, filing of KRA Nil Returns is only applicable in cases where you have no transactions to declare for the period. Are you sure you want file KRA Nil Return? Since that is what we are filing here, click on the “Yes” button.

Step 8: Download KRA Nil Returns Acknowledgement Receipt

In this last step, you will need to download the KRA Nil Return Acknowledgement Receipt that has been generated by the iTax system (KRA Portal) successfully. This is a final confirming that your KRA Nil Return has been successfully submitted to Kenya Revenue Authority (KRA). An Acknowledgement Receipt Number will also be generated for that KRA Nil Return that we have just filed on KRA Portal.

Below is the KRA Nil Returns e-Return Acknowledgement Receipt that is a final confirmation that we have successfully file the KRA Nil Returns on KRA Portal. The same acknowledgement receipt will also be sent to your KRA Portal registered email address. 

READ ALSO: How To Download KRA PIN Certificate Using KRA Portal

The KRA Nil Returns receipt is the final confirmation that you have successfully filed your KRA Nil Returns for that period before the elapse of the KRA Returns deadline of 30th June 2023. So next time you need to file your KRA Nil Returns, just follow the above steps on the process of filing KRA Nil Returns on KRA Portal.