Personal Identification Number (PIN) is a number which identifies a person for purposes of transacting business with Kenya Revenue Authority, other Government agencies and service providers. Personal Identification Number (PIN) is an Eleven-digit alphanumeric number. For example: P052246430R.
Force of Law on Having PIN
PIN is a statutory requirement under Section 123 of Income Tax Act (Cap 470 Laws of Kenya). It applies to every person who has income chargeable to tax under the Act or any person whom the Commissioner may so require to have it.
Obtaining PIN
Under Income Tax every Person who has income chargeable to tax under the act has to obtain PIN.
● Person includes both an Individual as well as Artificial Person (i.e. company, club, Trust etc.).
● A Partnership, where the partners are not husband and wife, must obtain PIN.
● A sole proprietorship can use the proprietor's individual PIN for all transactions.