Registration And Deregistration Of A Company Pin

 What is a Pin? 

A PIN is a Personal Identification Number. 

It is a unique digit used to identify persons or companies, while interacting or transacting business with Kenya Revenue Authority, other Government agencies and service providers. 

Requirements for PIN Registration 

The following documents are required for a Company to submit while applying for a PIN: - 

1. Copy of Certificate of Incorporation. 
2. A copy of Form CR1 – lists the personal details of the directors including; names, ID numbers, Phone numbers, email addresses and postal addresses. 
3. Copy of CR12 – lists the names of the directors. 
4. Copy of PIN Certificate for one of the company’s directors. 
5. Create email address for the company where iTax correspondences and Pin certificate will be emailed. 

How to Register Pin 

PIN registration for persons, companies, NGO’s and partnerships are initiated on iTax portal. 

The following steps are followed: - 

1. Log on to ITax portal 
2. Select "New PIN Registration". 
3. Fill the details the company details (name and registration number) 
4. Submit online application 

Note: 

• After the application process is through, acknowledgment receipt is generated and sent to the email created for iTax matters. 
• Pin registration takes 2-3 weeks after application. 
• If a company is not doing business at the time of registration, it is not advisable to register Pin for P.A.Y.E, as this leads to unnecessary taxes and penalties. 
• In the recent past Company Pins are generated concurrently in the process of registration the company on the BRS portal.  

COMPANY PIN DEREGISTRATION 

Process of company Pin Deregistration. 

When a company is deregistered/ struck off or wound up by the Registrar of companies the Pin of the company should also be cancelled to ensure no taxes or penalties are incurred in future.  

Pin cancellation is done on the ITax portal, for cancellation to be approved by the Director General, the following must be fulfilled: - 

1. All the income tax annual returns must be paid. 
2. P.A.Y.E and income tax and penalties paid 
3. The compliance certificates of the company and the individual directors must be up to date (confirmation of compliance with all the statutory requirements of KRA including filing company returns and directors’ returns for both employed and unemployed directors). 

The following steps are followed to revoke the Pin: - 

• Obtain a copy of the final dissolution Gazette notice from the Government printers office and present it to the Companies registrar to issue a letter confirming the company is deregistered. 

Documents submitted to the Director General, KRA via email (cic@kra.go.ke) to facilitate cancellation of Pin are as below: - 

1. Final Dissolution Kenya Gazette notice 
2. Cessation letter issued by the Companies registry 
3. Minutes approving pin cancellation 
4. Company tax compliance certificate 
5. All directors tax compliance certificates 
6. An official letter signed by all directors requesting for pin cancellation 
7. A copy of incorporation certificate 
8. A copy of company pin 

Pin cancellation takes 60 days after application and submission of the documents on the iTax portal.