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The Kenya Revenue Authority (KRA) has announced that starting January 1, 2026, it will commence the validation of income and expenses declared in both individual and non-individual income tax returns against specific verified data sources.
According to a public notice issued by the authority, the validation process will apply upon submission of the 2025 year of income or accounting period return via the iTax platform.
The exercise will compare tax declarations with records from the following three main sources: TIMS/eTIMS invoices, withholding income tax gross amounts, and import records from Customs systems.
“All declared income and expenses must be supported by a valid electronic tax invoice, correctly transmitted with the buyer’s PIN where applicable,” KRA stated.
The Authority emphasized that this requirement aligns with Section 23A of the Tax Procedures Act, Cap 469B, and the Tax Procedures (Electronic Tax Invoice) Regulations, 2024.KRA urged taxpayers to request schedules of their current annual income and expenses through the TIMS/eTIMS system from their designated account managers.
“Taxpayers are encouraged to ensure their declarations match the information transmitted through the electronic systems,” the statement added.
