Returns & Filing
Whether applicable tax returns appear to be filed and whether outstanding obligations may exist.
Britax K Consulting • Kenya
How exposed is your tax position?
Take the Britax KRA Tax Risk Assessment and screen the key areas that can create tax compliance problems — from returns and tax debts to eTIMS, VAT, PAYE, withholding tax and records.
Tax Compliance Risk Scan
10 Questions
Your Tax Risk Snapshot
A quick screening tool designed to identify areas that may deserve closer attention.
Filing & return compliance
eTIMS / electronic invoicing
VAT / PAYE / WHT obligations
Tax debts & payment position
Records & supporting documents
Practical
Built around real taxpayer issues
Quick
Takes only a few minutes
Kenya Focused
Built around Kenyan tax obligations
Professional Review
Option to proceed to a Tax Health Check
Why A Tax Risk Check?
Tax compliance is more than filing a return.
A taxpayer may have filed returns and still have unresolved compliance issues involving records, electronic invoices, tax debts, VAT status, withholding credits or differences between declared information and available data.
The assessment gives you a structured starting point before deciding whether you need a deeper professional review.
01
Identify possible gaps
Find areas that may need attention before they become
more difficult to resolve.
02
Understand your exposure
See which compliance areas your answers suggest deserve
further review.
03
Decide what to do next
Use the result to determine whether self-correction,
further checking or professional advice is appropriate.
Start Your Assessment
Check your tax risk in 10 questions.
Answer based on your current position. There are no “perfect” answers — the purpose is to identify areas that may deserve attention.
Question 1 of 10
10% complete
Compliance • 01
Are all your applicable KRA tax returns filed up to date?
Consider income tax, VAT, PAYE, WHT, MRI, TOT and other obligations applicable to you.
eTIMS • 02
If you are in business, are your eTIMS/TIMS obligations properly addressed?
Consider registration, invoicing, transmission and the consistency of your electronic records.
Records • 03
Can you support the income and expenses declared in your tax returns?
Think invoices, receipts, bank records, contracts, schedules, payment evidence and accounting records.
Tax Debt • 04
Do you have any outstanding KRA tax liabilities?
Include assessed tax, penalties, interest or other liabilities appearing in your KRA position.
VAT • 05
If VAT registered, are your VAT returns and records reconciled?
Consider sales, purchases, input VAT, output VAT, invoices, payments and the VAT ledger.
PAYE / WHT • 06
Are PAYE and withholding tax obligations properly reviewed?
Consider deductions, filing, payment, certificates and whether credits are reflected correctly.
Reconciliation • 07
Do your accounting records reconcile with your tax returns?
Consider turnover, bank receipts, sales, purchases, expenses, payroll and tax computations.
TCC • 08
If you needed a Tax Compliance Certificate today, do you expect to qualify?
Think filing, payments, outstanding liabilities, VAT and eTIMS/TIMS where applicable.
KRA Review • 09
Have you reviewed whether your tax data agrees with information available to KRA?
Consider eTIMS/TIMS, withholding tax information, customs records and other third-party or electronic information.
Overall • 10
If KRA requested your tax records today, how prepared would you be?
Consider how quickly you could produce invoices, ledgers, bank statements, contracts, schedules and other supporting records.
Your Tax Risk Snapshot
Assessment Complete
Your result is a screening indication based on your answers.
0
Attention Score
What your result means
Review your result and consider whether a deeper tax health check is appropriate.
Important
This is an initial screening tool, not a KRA assessment, tax audit, legal opinion or determination of your tax liability. Your actual position depends on your records, applicable legislation, tax obligations and the facts of your circumstances.
What We Check
The areas behind most compliance conversations.
The assessment is designed around practical areas of tax compliance rather than asking generic questions about whether a taxpayer is “compliant”.
eTIMS & Records
Electronic invoicing, supporting records and the ability to reconcile transactions.
VAT
VAT filing, records, invoices, input and output tax and reconciliation considerations.
PAYE & WHT
Payroll tax, withholding obligations, certificates, filing and credit reconciliation.
Tax Debt
Outstanding liabilities, payment arrangements and potential compliance implications.
KRA Review Readiness
Whether your records and reconciliations are organised enough to respond to a tax information request.
Why This Matters Now
Kenya's tax compliance environment is becoming more data-driven.
The assessment focuses on areas that have become increasingly important as KRA expands electronic systems, data validation and compliance requirements.
Can your records explain your return?
KRA has stated that income and expenses in relevant income tax returns are being validated against electronic data including TIMS/eTIMS, withholding income tax and customs records.
- Review declared income against your records.
- Check electronic invoice information.
- Investigate unexplained differences.
Would your compliance position support a TCC?
KRA's enhanced TCC process includes additional compliance considerations for persons in business, including eTIMS/TIMS where applicable, filing, payments, liabilities and VAT compliance.
- Check applicable returns.
- Review outstanding liabilities.
- Check eTIMS/TIMS and VAT status where applicable.
What Happens Next?
From risk signal to practical action.
Your assessment should not end with a score. It should help you decide what to do next.
Need More Than A Screening?
Turn your risk snapshot into a proper Tax Health Check.
The online assessment is only a starting point. If you have unresolved tax differences, KRA correspondence, outstanding liabilities, eTIMS issues, filing concerns or records that require reconciliation, a professional review can examine the underlying facts and documents.
Speak to Britax K Consulting
Get professional assistance reviewing your tax position and determining the appropriate compliance or advisory pathway.
Book Tax Health Check WhatsApp Britax
Tax Risk Assessment FAQ
Questions about the assessment?
What is the KRA Tax Risk Assessment?
It is a short self-screening tool designed to help taxpayers identify areas of their Kenya tax compliance position that may deserve further attention. It is not a KRA assessment, tax audit or determination of tax liability.
Does a high result mean that I am non-compliant with KRA?
No. The result is only an initial screening indication based on your answers. Actual compliance depends on your specific obligations, records, transactions, applicable law and KRA's records.
What areas does the assessment cover?
The assessment considers return filing, eTIMS/TIMS, supporting records, tax liabilities, VAT, PAYE, withholding tax, accounting-to-tax reconciliations, TCC readiness and preparedness for a possible KRA information request.
Do I need an eTIMS compliance check?
Persons carrying on business may have eTIMS/TIMS obligations. The exact position depends on the taxpayer and applicable requirements and exceptions. KRA's current TCC guidance also incorporates eTIMS/TIMS compliance for persons in business where applicable.
Can Britax review my tax position after the assessment?
Yes. The assessment is designed as an entry point to a deeper Tax Health Check or targeted tax consultation where the taxpayer needs professional assistance.
Is the assessment a substitute for professional tax advice?
No. It is an educational screening tool. Where the matter involves tax debt, KRA correspondence, a tax audit, objection, disputed assessment, significant reconciliation differences or another complex issue, professional review may be appropriate.
Your Tax Position Deserves A Check
Don't wait for a tax problem to become a tax crisis.
Start with the free screening. If the results suggest that something needs attention, Britax K Consulting can help you investigate the underlying position.