I registered my sole proprietor last year October, don't have the pin for it and have never filed my personal returns either (mjengo juacali)so now I want to activate my never used PIN and get one for the biz, how do I go about that.

You see Kihara, a sole proprietor and an individual are one and the same thing so your PIN is automatically the business's PIN. That's why in that KRA Tax return form, there is a part for income from business, income from agriculture, income from this or that.

You may have to ask those KRA guyz if you owe any penalties for never filing a return since you got the PIN; IMO I don't think you owe any penalties if you are not formally employed. Having said that, even a nil return is a return, so hata kama you didn't make anything, just file the zero return, its better that being fined.

I am in formal employment, so next year will be the first time I file returns with some entries in the business portion, I will definitely need help with that.