The Kenya Revenue Authority (KRA) has introduced a new category of Personal Identification Number (PIN) known as a PIN Without Obligation (PWO) through its iTax system, targeting individuals who require a PIN but are not engaged in any taxable activity. Under this framework, holders of a PIN Without Obligation are not assigned any tax obligations and are therefore not required to file annual tax returns, a shift from the previous requirement where even individuals with no income had to submit NI
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The Kenya Revenue Authority (KRA) has introduced a new category of Personal Identification Number (PIN) known as a PIN Without Obligation (PWO) through its iTax system, targeting individuals who require a PIN but are not engaged in any taxable activity. Under this framework, holders of a PIN Without Obligation are not assigned any tax obligations and are therefore not required to file annual tax returns, a shift from the previous requirement where even individuals with no income had to submit NI
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