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EYEY

Kenya exempts foreign investors from obtaining KRA PIN under certain circumstances

|Tax Alerts, Legislation & Policy, National/Federal Taxation|Kenya
Kenya

  • The First Schedule to the Tax Procedures Act (TPA) requires a person to provide a Kenya Revenue Authority (KRA) Personal identification Number (PIN) for specified transactions and activities which include opening accounts with financial institutions and investment banks.

  • The TPA, however, also empowers the KRA to exempt any person from the requirement for PIN registration on any transaction listed in the First schedule to the TPA under certain circumstances.

  • Foreign investors including fund manag…

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