E-citizen company registration and application in Kenya
apply for company registration, PIN, NSSF and NHIF through the online e-Citizen portal , Business Registration Service (e-Citizen portal). An applicant is required to submit the application for registration of a company on the e-Citizen platform by entering details of the required information in the fields provided. The Applicant has an option of adopting the model Articles of Association provided under the Companies Act 2015. The applicant may also supplement or modify the model Articles of Association and provide these for purposes of registering the company. Payment for the registration of the company is also made online using the stipulated payment methods that include mobile money payment, debit/credit/prepaid cards, local bank transfer and E-citizen agents such as mpesa. Once payment is made, the following forms are generated by the online system:
a. Details of the First Directors, Secretary and Authorized Signatory of the Company-This form needs to be signed by all the first directors, secretary and authorized signatory of the company
B. Form CR 2 (Memorandum and Articles of Association)-This form is to be signed by all the subscribers to the shares of the company
C. Form CR 8 (Notice of Residential Address/Change of Address of Director of a Company)-This form is to be signed by the applicant
D. Statement of Nominal Capital-This is to be signed by any of the first directors of the company.
The forms should be downloaded and signed as required and scans of the signed forms should be uploaded into the system. The application for registration of the company shall be considered complete when all the above mentioned forms are scanned back into the system. The application shall then be reviewed by the Registry officials and if it is in order, a Certificate of Incorporation together with an Official Search shall be generated online.
Register for VAT and Pay As You Earn (PAYE) Income Tax
Kenya Revenue Authority (KRA)
Companies must register for VAT and for the Pay As You Earn (PAYE) Income Tax. Section 34 of the VAT Act 2013 requires that any person who in the course of a business has made or is expecting to make taxable supplies the value of which is KES 5,000,000 or more in any period of twelve months must be registered for VAT. Registration is conducted online through KRA online services
Once the company is registered, they are required by the VAT Law to display the registration certificate in a clearly visible place within the business premises. Failing to do so will result in a default penalty of Kenya shillings 20,000 and in addition the company shall be guilty of an offence and liable to a fine not exceeding Kenya shillings 200,000 or imprisonment for a term not exceeding two years, or both.
Under the Income Tax Act Cap 470, where a person has employees, they are required to deduct tax due from any remuneration paid to their employees (PAYE tax) and remit this to the Revenue Authority (KRA). All employers are thus required to register for PAYE once they have employees. The applications for VAT and PAYE can be both completed at the same time.
Apply for a unified business permit
The Nairobi City County has introduced the new unified business permit online in order to make it easier and simpler for applicants to obtain the unified business permit. The unified business permit consolidates 5 permits i.e. the single business permit, fire clearance certificate, advertising signage, health certificate and food hygiene into one permit.
Applicants apply for a unified business permit online at, https://epayments.nairobi.go.ke with an option to make payments online. An assessment of the payable fee for the trading licence can only be done at the agency.
Only after the assessment has been done can an invoice be generated and paid online. The applicant can also go in person to submit the application for the unified permit. The applicant then obtains the provisional unified business permit and can display it at their business premises. Cost
KES 15,000 single business permit fee (varied fees based on the size, type of business and number of employees) KES 200 for the application fee KES 4,500 for the inter alia a Fire Clearance Certificate
Register with the National Industrial Training Authority (NITA)
National Industrial Training Authority (NITA) Through Legal Notice No. 113 of 2007, it became a mandatory requirement for all employers to register and contribute to the industrial training levy (charged at KES 50 per employee per month). The applicant must complete the application form and attach the necessary documents. The supporting documents are as follows:
1 the employer’s KRA PIN Certificate; and 2 the employer’s Certificate of Incorporation. There is no application fee for registration with NITA. The application and supporting documents are submitted to the NITA physically at the NITA headquarters in Nairobi. All documents submitted along with the application form shall be certified by NITA as true copies of originals.
Make a company seal
The requirement for companies to obtain a company seal has been made optional as a result of passing the Companies Act, 2015. However, in practice companies still get seals made. Seal makers request a copy of the certificate of incorporation in order to make a company seal.
employee who is a member of a work place safety and health committee for doing anything in pursuit of safety and health; A company must obtain a Certificate of Registration of a Workplace from the Directorate of Occupational Health and Safety Services in respect of each of the premises used by the company
contact ocl business associates for company registration in kenya