10/11/2025
KRA rolls out validation of income and expenses declared on individual and non individual income tax returns. This validation will start with the Fy 2025 year of income.
Kenyan Taxpayers need to ensure all business expenses are supported by valid supporting documents.
Optima Accounting and Advisory CPA
๐ข ๐๐ฎ๐๐ฅ๐ข๐ ๐๐จ๐ญ๐ข๐๐: ๐๐๐ฅ๐ข๐๐๐ญ๐ข๐จ๐ง ๐จ๐ ๐๐ง๐๐จ๐ฆ๐ ๐๐ง๐ ๐๐ฑ๐ฉ๐๐ง๐ฌ๐๐ฌ ๐ข๐ง ๐ญ๐ก๐ ๐๐ง๐๐จ๐ฆ๐ ๐๐๐ฑ ๐๐๐ญ๐ฎ๐ซ๐ง๐ฌ.
The Kenya Revenue Authority (KRA) wishes to inform taxpayers that, effective 1st January 2026, it will begin validating income and expenses declared in both individual and non-individual income tax returns.
Validation will be based on:
โ
TIMS/eTIMS invoices
โ
Withholding Income Tax gross amounts
โ
Import records from Customs systems
This process will apply to the 2025 year of income/accounting period returns filed via the iTax platform.
Taxpayers are encouraged to ensure all declared income and expenses are supported by valid electronic tax invoices and to request TIMS/eTIMS schedules from their account managers.