The Kenya Revenue Authority (KRA) has announced that, effective January 1, 2026, it will begin validating income and expenses declared in all individual and non-individual income tax returns.
The move aims to enhance accuracy and compliance in tax reporting.
KRA stated that the validation will cross-check declared amounts against multiple data sources, including TIMS/eTIMS invoices, withholding income tax gross amounts, and import records from customs systems.
“This validation will take place upon submission of the 2025 year of income/accounting period return via the iTax platform,” the authority said in a public notice released on Friday.
The agency emphasised that all declared income and expenses must be supported by a valid electronic tax invoice, transmitted with the buyer’s Personal Identification Number (PIN) where applicable.
Exceptions to this requirement are provided under Section 23A of the Tax Procedures Act, Cap 469B, and the Tax Procedures (Electronic Tax Invoice) Regulations, 2024.
KRA encouraged taxpayers to request TIMS/eTIMS schedules of their current annual income and expenses from their designated account managers to ensure compliance.
“Taxpayers are encouraged to request TIMS/eTIMS schedules of their current annual income and expenses from their designated account managers,” the notice read.
The authority also invited feedback from taxpayers and stakeholders to facilitate the smooth implementation of the new validation process.
Taxpayers with questions or requiring additional guidance can contact the KRA Contact Centre on 020 4 999 999, 0711 099 999, or via email at [email protected]. Alternatively, they may reach out to their account or relationship manager at their local Tax Service Office.
For micro and small taxpayers, the KRA highlighted that services can be accessed free of charge by dialling *222#.
The authority’s announcement marks a significant step in strengthening tax compliance and reducing discrepancies in income tax reporting. By linking tax returns to electronic records, KRA expects to improve transparency, accountability, and efficiency in tax administration.
As Kenya moves toward greater digital integration in its tax system, taxpayers are advised to review their records and ensure that all invoices and supporting documents are accurate and electronically submitted. Failure to comply may lead to delays in processing returns or further verification requests by the authority.
KRA said the initiative is part of its ongoing efforts to modernise tax administration while supporting taxpayers with clear guidance and accessible support channels.
