Kenya Revenue Authority (KRA) will now validate the income and expenses declared by taxpayers when filing their tax returns starting in January.
In a notice on November 7, the taxman revealed that effective January 1, 2026, it will be validating the figures declared against its data sources, including TIMS/eTIMS invoices, Withholding Income Tax Gross amounts, and Import records from customs systems.
KRA added that the first case of the exercise will be done on the 2025 returns to be filed via the iTax platform before June next year.
“This validation will take place upon submission of the 2025 year of income/accounting period via the iTax platform,” the KRA statement read in part.
“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) 2024.”
Automated Payment Plan for Tax Liabilities
KRA also announced the introduction of an Automated Payment Plan (APP) to help Kenyans or taxpayers settle outstanding tax liabilities more conveniently.
According to the authority, the introduction was to enhance convenience and promote tax compliance among Kenyans.
“Kenya Revenue Authority wishes to inform taxpayers and the general public that as part of its ongoing commitment to enhance convenience and promote compliance, it is introducing a new Automated Payment Plan (APP) mechanism,” KRA said in a statement.
The authority clarified that that eligible taxpayers will be allowed to pay their taxes, including penalties and interest, through structured instalments.
“This system is designed to enable taxpayers who genuinely cannot pay their full tax liability at once to clear their dues in instalments,” KRA stated.
According to KRA, for a taxpayer to qualify for the plan, they should have a valid KRA PIN, be fully compliant with iTax registration, and have a confirmed tax liability that is not under litigation or appeal.
It also revealed that taxpayers are required to submit a proposed instalment schedule through iTax or designated KRA portals, with the repayment period not exceeding six months.
The taxman, however, warned that failure to adhere to the agreed payment schedule may lead to termination of the plan.
“Failure to adhere to the address payment schedule may lead to termination of the plan and trigger enforcement action. These may include revocation of the Tax Compliance, Certificate and other legal recovery measures,” part of the statement reads
