The Kenya Revenue Authority (KRA) has outlined what happens to a taxpayer’s Personal Identification Number (PIN) after death, including the process for deregistration and estate tax registration.
According to KRA, when an estate continues to own assets, earn income, or conduct taxable transactions, it must obtain an estate PIN to facilitate tax compliance.
“Upon the death of an individual taxpayer, the Personal Identification Number (PIN) associated with the deceased person must be deregistered as part of the administrative process,” the guideline read in part.
Who is Eligible to Initiate the Process?
According to the guidelines, a request to deregister a deceased person’s PIN may be made by:
- A legal representative of the deceased.
- The executor of the estate.
- A court-appointed administrator.
- A family member managing the affairs of the deceased.
KRA requires the applicant to provide proof of legal authority to act on behalf of the deceased’s estate.
Application, Processing and Approval
Applications for the deregistration of a deceased person’s PIN or registration of an estate PIN can be submitted through the iTax system or at the nearest KRA office or Tax Service Office (TSO).
Further, the authority requires all submitted documents to be clear and, where necessary, certified.
After the application is submitted, the revenue authority will verify the authenticity and completeness of the documents and confirm that the applicant has legal authority to act on behalf of the estate.
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Where all requirements are met, the Authority will process the PIN deregistration and, where applicable, issue an estate PIN.
KRA says the process will be completed within 60 days, provided all required documents are submitted, and that applicants will be notified.
“The process shall be completed within sixty (60) days, subject to submission of all required documentation. The applicant will be notified through their official email once the process has been completed,” they stated.
Requirements for PIN Deregistration and Estate PIN Registration
KRA requires applicants seeking to deregister a deceased person’s PIN to submit a certified copy of the death certificate and the legal representative’s identification documents.
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Applicants must also provide probate or administration documents issued by the High Court.
Where applicable, KRA also requires a copy of the will, a Certificate of Confirmation of Grant of Administration, a Gazette Notice listing the appointed administrators, and proof that the estate has been registered and issued with an estate PIN.
For registration of an estate PIN, KRA requires a certified copy of the death certificate, Grant of Probate or Letters of Administration, and a Certificate of Confirmation of Grant of Administration.
Applicants must also submit a copy of the probate application, a list of the estate’s assets and liabilities, a Gazette Notice listing the administrators, and identification documents of the legal representative before the estate PIN can be issued.
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