Effective 1 January 2026, the Kenya Revenue Authority will validate income and expenses declared in individual and non-individual tax returns against TIMS/eTIMS, withholding tax records, and Customs import data.
The Kenya Revenue Authority announced on 11 November 2025 that, beginning 1 January 2026, it will start cross-checking income and expenses reported in both individual and non-individual tax returns against specific data sources.
Validation of Income and Expenses in the Income Tax Returns
Kenya Revenue Authority (KRA) wishes to inform taxpayers, stakeholders and the public that, effective 1st January 2026, it will begin validating income and expenses declared in both individual and non-individual income tax returns against the following data sources:
- TIMS/eTIMS
- Withholding Income Tax gross
- Import records from Customs
This validation will take place upon submission of the 2025 year of income/ accounting period return via the iTax platform.
All declared income and expenses must be supported by a valid electronic tax invoice, correctly transmitted with the buyer’s PIN, where applicable, subject to exceptions provided under Section 23A of the Tax Procedures Act, Cap 469B and the Tax Procedures (Electronic Tax Invoice) Regulations, 2024. Taxpayers are encouraged to request TIMS/eTIMS schedules of their current annual income and expenses from their designated account managers.
KRA invites feedback and insights from taxpayers and stakeholders to facilitate a smooth and effective implementation of this validation process.
