NAIROBI, Kenya – The Kenya Revenue Authority (KRA) will from January 1, 2026, begin validating income and expenses declared in both individual and business tax returns as part of a new push to tighten compliance and improve accuracy in tax reporting.
The taxman said the validation will automatically cross-check declared figures against various digital records, including TIMS/eTIMS invoices, withholding income tax data, and customs import records.
“This validation will take place upon submission of the 2025 year of income or accounting period return via the iTax platform,” KRA said in a public notice issued on Friday.
According to the authority, all declared income and expenses must be supported by valid electronic tax invoices that have been properly transmitted with the buyer’s Personal Identification Number (PIN) where applicable.
Exceptions to this rule are outlined under Section 23A of the Tax Procedures Act, Cap 469B, and the Tax Procedures (Electronic Tax Invoice) Regulations, 2024.
KRA has urged taxpayers to begin preparing early by requesting TIMS/eTIMS schedules of their annual income and expenses from their 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 reads.
📢 Public Notice: Validation of Income and Expenses in the Income Tax Returns Starting 1st Jan 2026, KRA will validate income & expenses declared in income tax returns (for the year 2025) against: a) TIMS/eTIMS invoices b) Withholding tax data c) Customs import records
The agency also invited feedback from taxpayers and stakeholders to help fine-tune the implementation process, which forms part of KRA’s ongoing efforts to digitally modernise tax administration.
Taxpayers seeking clarification can reach the KRA Contact Centre via 020 4 999 999, 0711 099 999, or email callcentre@kra.go.ke. Micro and small taxpayers can also access free services by dialling *222#.
KRA said linking tax returns to electronic records will enhance transparency, accountability, and efficiency, helping to reduce discrepancies in income declarations and strengthen Kenya’s overall tax compliance framework.
As Kenya moves deeper into digital tax systems, KRA is advising taxpayers to review their invoices and ensure all records are accurate and electronically transmitted ahead of the 2026 rollout.
Non-compliance may lead to delays in processing returns or additional verification requests.
