The Kenya Revenue Authority (KRA) has issued guidelines on deregistering the Personal Identification Number (PIN) for deceased taxpayers.
According to the Authority, in the instance of death, the KRA must update its tax records to reflect the change in the legal status of the individual.
Regular updates to the tax record allow the Authority to manage tax obligations owed by the deceased or their estates in accordance with the law.
Despite the deregistration of a deceased PIN, a PIN on the estate is issued if the estate of the deceased continues to hold assets, earn income, or engage in transactions that raise tax obligations for tax compliance.
“However, where the estate of the deceased continues to hold assets, earn income, or undertake transactions that may give rise to tax obligations, a PIN must be issued for the estate of the deceased person to facilitate tax compliance in the administration of the estate,” the KRA deregistration guideline outlines.
To initiate the deregistration process in the event of death, one must have legal authority over the deceased’s estate.
A legal representative, an executor of the estate, a family member managing the affairs of the deceased, or a court-appointed administrator can initiate the process.
KRA Pin Deregistration Requirements
When requesting the deregistration of a deceased taxpayer, a certified copy of the death certificate must accompany the deregistration request.
Additionally, a copy of the will is submitted, where applicable, together with a grant of probate issued by either the High Court or Letters of Administration.
Further, a certificate confirming the Grant of Administration and a Gazette notice listing the appointed administrators are also provided when making the deregistration request.
Legal representatives of the deceased are also required to provide identification documents, evidence of estate registration, and, where necessary, the estate PIN.
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Deceased Person Estate Pin Registration Requirements
- Certified copy of the Death Certificate.
- Grant of Probate issued by the High Court or Letters of Administration.
- Certificate of Confirmation of Grant of Administration.
- Copy of Application for Grant of Probate or Letters of Administration.
- List of Assets and Liabilities contained in the affidavit filed with the probate application.
- Gazette Notice listing the administrators.
- Identification documents of the legal representative.
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Application Process
Applicants representing the deceased must submit a deregistration request via the KRA iTax online system.
Alternatively, the request can be made in person at the offices of the tax Authority and the Tax Service Office (TSO), with all required documents presented alongside certified copies.
Upon submitting the request, the authority reviews the documents to verify the authenticity and completeness, as well as confirming the legal authority of the applicant.
Following a successful review of the documents and applicants’ legal status, a deregistration request is processed and, if applicable, an estate PIN is issued.
According to the Authority, the processing and approval of the deceased taxpayer deregistration is completed within six days, subject to the submission of all required documentation.
Notification of completion, upon successful approval and PIN issuance to the applicant, is sent via the KRA official email.
