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Filing ITR Returns - Step by Step Guide

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📊 What is ITR Filing?

Income Tax Return (ITR) filing is for individuals who earned taxable income during the year. This is the standard filing method for:

  • Employed individuals with PAYE deductions
  • Individuals with single or multiple employers
  • Those with employment income and other income sources
📄 Key Document: You'll need your P9 Form (Tax Deduction Certificate) from your employer. Request this from your HR/Finance department.

📋 What You'll Need

  • P9 Form: Tax deduction certificate from each employer
  • KRA PIN: Your personal identification number
  • iTax Password: Your login credentials
  • Insurance Certificates: If claiming insurance relief
  • Mortgage Statement: If claiming mortgage interest relief
  • HOSP Contribution Receipts: If applicable

📋 Step-by-Step Guide to File ITR Returns

1

Log in to iTax Portal

Visit itax.kra.go.ke and enter your KRA PIN and password.

2

Navigate to Returns

Click on "Returns" → "File Returns".

3

Select Tax Obligation

Choose "Income Tax - Resident Individual" from the dropdown.

4

Select Return Period & Type

Choose the tax year and select "Original" for first-time filing.

5

Answer the Questionnaire

Answer "Yes" to employment income question. Answer other questions based on your situation.

6

Enter Employment Income Details

Using your P9 form, enter the following details:

  • Employer's PIN: Found on your P9
  • Basic Salary: Total annual basic salary
  • Benefits (Non-Cash): Car benefit, housing, etc.
  • Value of Quarters: If employer-provided housing
  • Total Gross Pay: Sum of all earnings
  • Defined Contribution: Pension contributions
  • Owner Occupied Interest: Mortgage interest
  • Retirement Contribution: NSSF, pension
  • Chargeable Pay: Taxable income
  • Tax Charged: PAYE deducted
  • Personal Relief: Usually KES 28,800/year
  • Insurance Relief: If applicable
  • PAYE Tax: Net tax paid
💡 Copy these values exactly as they appear on your P9 form to avoid discrepancies.
7

Add

Multiple Employers (If Applicable)

If you had more than one employer, click "Add Employer" and repeat step 6 for each employer.

8

Enter Tax Relief Details

If you have insurance policies, enter the details to claim insurance relief (15% of premiums, max KES 60,000/year).

9

Review Tax Computation

The system will calculate your tax liability. Review the computation:

10

Submit Return

If everything is correct, click "Submit". Download your acknowledgement receipt.

💡 If tax is payable, you'll receive a payment slip. Pay via M-Pesa Paybill 572572.

📄 Understanding Your P9 Form

The P9 form contains the following key sections:

P9 Field Description iTax Field
Column A Basic Salary Basic Salary
Column B Housing Allowance Benefits (Non-Cash)
Column C Transport Allowance Benefits (Non-Cash)
Column D Other Allowances Other Benefits
Column E Total Gross Pay Gross Pay
Column F Pension Contribution Defined Contribution
Column G NSSF Retirement Contribution
Column H Taxable Pay Chargeable Pay
Column J Tax Charged Tax Charged
Column K Personal Relief Personal Relief
Column L PAYE PAYE Tax

🎥 Video Tutorial

Watch the official KRA tutorial on filing ITR returns:

▶️ Watch KRA ITR Filing Tutorial on YouTube

❓ Common Issues & Solutions

Q: My employer's PIN is not recognized

A: Verify the PIN with your employer. Ensure it's entered correctly without spaces.

Q: The figures don't match my P9

A: Double-check your entries. The system calculates based on your input - ensure you're entering annual totals, not monthly.

Q: I have tax payable but my employer deducted PAYE

A: This can happen if you had multiple employers or additional income. Review your entries and consult KRA if needed.

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