Business and Tax Compliance

The introduction of income and expense validation through eTIMS marks a turning point in how tax compliance works in Kenya. For many years, businesses have prepared their accounts internally, filed tax returns based on those records, and only dealt with questions from KRA later through audits or reviews. That approach is now changing. From 2026, […]

Kenya’s tax system is entering a new phase. From 2026, businesses will no longer file income tax returns based only on their internal records. Instead, the Kenya Revenue Authority will automatically validate declared income and expenses against electronic data already in its systems. This change is driven by the expanded use of eTIMS, the Electronic