Every individual in Kenya chargeable to tax is required to furnish to the commissioner a return of income, including a self assessment of their tax from all sources of income, not later than 30th June for any year of income .
This is provided under sec. 52B of the Income Tax Act (Not withstanding any other provisions of the Income Tax Act). Those who do not submit the Return by this date are liable to a penalty at the rate of 5% of the net tax due for every period of 12 months or part thereof, minimum penalty being KES 1, 000.
The Kenya Revenue Authority (KRA) has constructed a convenient online platform for taxpayers to file their tax returns. KRA however recommends that taxpayers should use the return filing software (TSW)- if they are declaring income that is not employment income and requires completing detailed reports (DRPs).
For you to be able to file your Individual Tax Returns (IT1) online, you will need to register as a user in Intergrated Tax mangement system (ITMS). To register, KRA has offered a step-by-step guide to help you use the online service.