KRA Guides on Filing Tax Returns Without P9 Forms for Salaried Employees

Salaried Kenyans can still submit their annual income tax returns even without P9 forms from their employers, the Kenya Revenue Authority has confirmed. In a statement on X (formerly Twitter), the authority disclosed that taxpayers can utilize the “ITR for Employment Income Only” feature on the iTax platform when employer-issued documentation is unavailable. “Please note you can use the ITR For Employment Income Only option on iTax if you do not have a P9 form,” the tax authority clarified. Income Tax Return (ITR) is a form or online document submitted to KRA to declare annual income, expenses, deductions, and tax liabilities. It is used to calculate tax owed, verify tax paid, and can also serve as a basis for claiming refunds. According to the authority, this enables individuals to complete their tax returns without depending solely on P9 forms issued by employers. KRA provided this guidance in response to a user requesting clarification as the deadline approaches. The clarification comes as the authority’s June 30 deadline looms, with penalties likely for those who fail to file on time. The P9 form, issued by employers at the close of the financial year, summarizes annual income, tax deductions under the Pay As You Earn (PAYE) system, and mandatory contributions such as the Housing Levy. This document is regarded as essential for filing income tax returns, as taxpayers must declare their income and deductions prior to submission. KRA’s direction, however, allows for filing based on personal income records, particularly when the document is missing or delayed. The clarification is anticipated to minimize late-filing penalties that occur when employees cannot access their tax documents promptly, especially in cases where employers delay issuing P9 forms.