KRA Directs Employed Kenyans to File Returns Using P9 Forms Amid Concerns Over Changes in iTax Platform
The Kenya Revenue Authority (KRA) has issued fresh guidance to employed taxpayers, reaffirming that all working Kenyans must file their annual tax returns based on their income, even as concerns mount over recent changes to the iTax platform and the temporary suspension of nil returns filing.
In a statement released on Wednesday, January 28, KRA clarified that individuals who were employed at any point during the year are required to file their returns using their annual tax deduction card, commonly known as the P9 form. The clarification follows widespread confusion among taxpayers who reported difficulties accessing nil return options on the iTax system.
“Kindly note that you are required to file your return based on your income. If you were employed during the year, please file using your P9 form,” KRA stated.

The tax agency advised affected taxpayers to submit their returns through either the Excel upload option or the pre-populated Individual Tax Return (ITR) feature available on the iTax platform. According to KRA, these options are designed to ease the filing process by allowing taxpayers to input verified income and deduction details.
KRA also addressed Kenyans earning income from business activities, urging them to ensure accuracy when declaring earnings. The Authority stressed that all returns must reflect actual business transactions captured through the electronic Tax Invoice Management System (eTIMS).
“You may use the Excel upload method or the Pre-populated Individual Tax Return (ITR) option on iTax. If you earned business income, ensure your return reflects your actual business invoices,” the statement read.
It further cautioned that discrepancies between declared income and recorded eTIMS invoices could trigger validation issues during submission. “Note that your return must conform to the validation of income and expenses as per your eTIMS invoices,” KRA added.

The clarification comes amid growing public concern over the suspension of nil tax returns filing, a move that has affected unemployed Kenyans and others without taxable income. Several users have taken to social media to complain about changes to the iTax interface, claiming they were unable to complete their filings as the deadline approaches.
KRA Suspends Nil Returns Filing
KRA’s latest guidance follows an earlier announcement suspending the filing of nil returns until the end of March. The suspension, according to the Authority, is part of a broader data validation exercise aimed at improving tax compliance among registered PIN holders.
Speaking to the press on Friday, January 23, KRA Deputy Commissioner Patience Njau explained that the temporary halt would allow the Authority to identify individuals who earn income but consistently file nil returns.
“This year, our focus will be very different as we aim to convert the nil and non-filers and zero payers into paying taxpayers,” Njau said. “We have systems in place to monitor other transactions, such as withholding tax, income earned, eTIMS, and customs, among others.”

During the suspension period, KRA will audit taxpayers’ transactions, including income flows, withholding taxes, customs data, and eTIMS records that may not have been previously captured in tax filings.
Njau added that nil returns for the 2025 income year will not be accepted until the validation process is complete. “Between now and March 30, you cannot file your 2025 income tax return,” she said.
As the Authority intensifies its compliance drive, KRA has urged taxpayers to seek guidance through official support channels and ensure timely, accurate filing once the system adjustments are completed.

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KRA Directs Employed Kenyans to File Returns Using P9 Forms Amid Concerns Over Changes in iTax Platform

