- 2x KRA payment slip for EACH payment (W8F is the mostly used one)
- 1x KRA paying-in-slip
- National ID card/Passport – to get into the premises.
- Time requirements: 30 minutes preparation time + 3 hours (at least) queue time.
The payer (Agent) of the income mentioned is responsible for deducting and remitting the tax to the Commissioner on or before the 20th of the month following the period of deduction.
The consequences of Non – compliance by the Agent :-
(i) Tax which should have been recovered from the income of the payee, will be recovered from the income of the payer (Agent).
(ii) Any penalties and interest incurred on the above will now be borne by the Agent.
In other words, if you don’t withhold tax from your supplier payments and remit it to KRA, then you risk having to pay their tax should they “forget” to declare everything themselves.
Fill these out as precisely as possible. Finding the correct TAX code can be a bit difficult but is best found in the withholding tax pamphlet. See excerpt below.
Withholding tax code 90 is the code you use with W8F. This is what you use if you are paying for professional services for example freelance consultants.
If paying via cheque, write a cheque for the amount due, indicating your phone number at the back of the cheque and carry all of your documentation to KRA. Otherwise, carry the cash amount due if paying cash.
Ask for directions to the payments section but most payments are made in the second (counting from the side of entry) tower of the Times Towers.
The withholding tax payment section is up one flight of stairs (to be exact, up the escalator).
Join the rest of the people at the queue. Depending on the date that you have visited KRA, queuing time could range between 20 minutes to 3 hours on average. If you go on the 20th, simply dedicate your entire day to the process!
Give the cashier the filled out documents and the money/cheque.
The cashier will keep the paying-in-slip but stamp the payment slips and give them back to you for your files. He/She will then process your payment and give you an official KRA receipt.
Our Two Cents: Avoid making your Withholding tax payments any day near the deadline. The total man hours wasted in the queue are more valuable than the amount you will probably be paying!