What is PIN?

What is PIN?

Personal Identification Number (PIN) is a number which identifies a person for purposes of transacting business with Kenya Revenue Authority, other Government agencies and service providers. It is processed by Domestic Tax Department. Personal includes both an individual as well as an artificial person (i.e. company, club, Trust, etc)

Who should get a PIN

·         A Partnership, where the partners are not husband and wife, must obtain PIN.

·         Any artificial body must get its own PIN

·         A sole proprietorship will use the proprietor’s individual PIN for all transactions.

What is the purpose of pin?

Under the 13th schedule of the Income Tax Act, transactions requiring Pin include, among others, the following:-

• Registration of title, stamping of instruments by the Commissioner of Lands, and payment of Land Rent.
• Approval of plans, payment of water deposits, application for a business permit, payment of Land Rent by Local Authorities.
• Registration of Motor Vehicles, and licensing under the Traffic Act (Cap 403) by the Registrar of motor Vehicles.
• Registration of Business Names and Companies by the Registrars of Business names and companies.
• Trade licensing by the Ministry of Commerce.
• Application for Value Added Tax registration.
• Underwriting policies by Insurance Companies.
• To facilitate importation of goods, Customs clearing and forwarding at the offices of Commissioner of Customs and Excise.
• Payment of Deposits for power connections at Kenya Power and Lightning Co. Ltd.
• To facilitate all contracts for supply of goods and services to all Government Ministries and Public bodies.

Which documents should bear PIN?

• Returns, Statements or other documents submitted to the Commissioner by any person required to do so.
• Returns, Statement or other document submitted to the Commissioner on behalf of another person should include PIN of the person on whose behalf they are submitted, e.g. an employer who is submitting a return, statement or other document on behalf of his employee should include that employer's PIN.