KRA has enhanced the Tax Clearance Certificate application and renewal process, introducing stricter compliance requirements for businesses and individuals with business income. A key change is the mandatory integration of eTIMS/TIMS with Income Tax and PAYE, making electronic invoicing central to tax compliance. Taxpayers must ensure timely filing and payment of taxes, settlement of outstanding liabilities, and full adherence to the VAT Act, 2013 and related regulations.
