Kenya: Tax return information to be validated against specified data sources
Effective January 1, 2026
The revenue authority announced that effective January 1, 2026, it will validate income and expenses reported in individual and non-individual income tax returns against specified data sources (e.g., TIMS/eTIMS, withholding tax data, and customs import records). All entries must be supported by valid electronic tax invoices transmitted with the buyer’s PIN, subject to exceptions under the Tax Procedures Act and related regulations.
In addition, the revenue authority announced an automated payment plan allowing eligible taxpayers to settle confirmed tax liabilities, including penalties and interest, through structured installments of up to six months.
For more information, contact a KPMG tax professional in Kenya:
Clive Akora | cakora@kpmg.co.ke