If a taxpayer dies, their KRA PIN does not automatically become inactive. A legal representative should apply to KRA to have the PIN deregistered by submitting the required documents. Where the deceased’s estate continues to earn income or has tax obligations, a separate KRA PIN may be required for the estate.
Losing a loved one is one of the most painful and emotionally difficult times anyone has to go through. Yet along the way, as if dealing with all that pain is not enough, there usually comes a long list of administrative responsibilities that families may not be prepared for. Among these is managing the deceased’s tax affairs.
The Kenya Revenue Authority (KRA) has outlined the process for deregistering a deceased person’s Personal Identification Number (PIN), a step that helps ensure the deceased’s tax records are properly closed while allowing the administration of their estate where necessary.
If you are the legal representative or administrator of a deceased person’s estate, here is what you need to know.
Why Should a Deceased Person’s KRA PIN Be Deregistered?
A KRA PIN is unique to an individual taxpayer. Once a person dies, their PIN should be deregistered to update KRA’s records and prevent future tax obligations or transactions from being linked to someone who is no longer alive.
However, this does not necessarily mean all tax matters come to an end. If the deceased leaves behind an estate that continues to earn income, own property, operate a business or has outstanding tax obligations, the estate itself may need to be registered separately for tax purposes.
Who Can Apply for PIN Deregistration?
The application should be made by the legally appointed representative of the deceased’s estate. This is typically:
- The executor named in the deceased’s will.
- The administrator appointed by the court.
- Another legally recognized personal representative handling the estate.
Applicants may be required to provide documentation proving their authority to act on behalf of the deceased.
Documents You May Need
While the exact requirements may vary depending on the circumstances, KRA generally requires supporting documents such as:
- The deceased person’s death certificate.
- The deceased’s KRA PIN details.
- National identification documents where applicable.
- Grant of Probate or Letters of Administration, where required.
- Any additional documents requested by KRA during the review process.
Providing complete and accurate documentation helps avoid delays.
How to Apply
According to KRA, applications for deregistration can be initiated through the iTax system or by visiting a KRA service office.
Once the application and all supporting documents have been submitted, KRA reviews the request before processing the deregistration. The authority indicates that the process may take up to 60 days, depending on the completeness of the application and verification requirements.
What Happens if the Estate Still Has Tax Obligations?
If the deceased’s estate continues to receive rental income, business income, investment income or has other taxable activities, the estate may require its own KRA PIN.
This allows taxes relating to the estate to be managed separately from the deceased individual’s personal tax records while the estate is being administered.
Common Questions
Does a deceased person’s KRA PIN automatically become inactive?
No. Families or legal representatives should follow KRA’s process to have the PIN formally deregistered.
Can family members continue using the deceased person’s PIN?
No. A KRA PIN is personal to the taxpayer and should not be used after the individual’s death.
Is an estate required to have its own KRA PIN?
If the estate continues to earn taxable income or has tax obligations, KRA may require the estate to be registered separately.
How long does the process take?
KRA says processing may take up to 60 days after receiving a complete application with all the required supporting documents.
Final Thoughts
Managing a loved one’s affairs after death can be overwhelming, and tax matters are often overlooked during an already difficult time. Understanding the process for deregistering a deceased person’s KRA PIN can help families comply with tax requirements while ensuring the deceased’s records are properly updated.
If you are unsure about your specific circumstances, particularly where an estate continues to generate income or has outstanding tax obligations, it is advisable to seek guidance from KRA or a qualified tax professional before submitting your application.
