A person is required to apply within 30 days where he:—

• has accrued or expects to accrue a tax liability under the Income Tax Act or the VAT Act, 2013.


• expects to manufacture or import excisable goods; or


• expects to supply excisable services


• Similar 30 days notice required on ceasing to meet registration requirements for tax.


• Failure to comply - penalty of KES 100,000 per month or part thereof subject to a cap of KES 1 million

The Commissioner will issue a Personal Identification Number (PIN) to a person registered. A PIN can also be obtained for purposes of a specific transaction.

The Commissioner may with a notice in writing:

• refuse to register a person within 14 days;


• register a person without an application. (s.8(9));


• exempt a person from registration. (s.8(9));

Change In Particulars (s.9)

Any person carrying on a business shall, within 30 days of occurence of a change, notify the commissioner of any changes.