eTIMS & Income Validation
KRA has announced validation of declared income and expenses against electronic data sources including TIMS/eTIMS, withholding tax and customs records.
A practical Kenya tax command centre for understanding tax obligations, tracking important developments, checking compliance risks and knowing when professional advice is needed.
Enter a tax topic such as VAT, eTIMS, PAYE, WHT, rental income, KRA audit, tax returns or tax compliance.
One place to understand what is happening in Kenya tax and determine your next practical step.
Selected developments and taxpayer issues translated into practical information. Always verify the underlying official source before acting.
KRA has announced validation of declared income and expenses against electronic data sources including TIMS/eTIMS, withholding tax and customs records.
KRA has published guidance highlighting key amendments, effective dates and actions taxpayers should consider as the 2026 changes are implemented.
KRA's enhanced Tax Compliance Certificate process includes eTIMS/TIMS compliance for persons in business alongside filing, payment and tax-debt requirements.
Tax obligations differ depending on who you are, what you earn, what you operate and the transactions you undertake.
Income tax, employment income, annual returns, additional income and personal compliance.
Explore →Income tax, VAT, eTIMS, WHT, records, expenses and ongoing KRA compliance.
Explore →PAYE, payroll-related tax obligations, employee benefits and statutory compliance.
Explore →Rental income obligations, filing, payment and compliance considerations for property income.
Explore →Kenya-source income, residency questions, rental income and cross-border tax considerations.
Explore →Tax obligations, exemptions, compliance and organisation-specific tax considerations.
Explore →A practical screening approach designed to help taxpayers identify areas that may deserve attention before a filing, compliance request, review or tax dispute becomes more difficult.
Start Tax Risk CheckPractical tools and pathways designed around the questions taxpayers actually face.
See the recurring tax deadlines that may apply to your obligation profile.
View Calendar →Screen key areas of your tax position and identify where professional review may be useful.
Check Risk →Understand common Kenya tax obligations and determine which areas may need closer attention.
Explore Obligations →Understand eTIMS onboarding, electronic invoicing, records and related compliance considerations.
Explore eTIMS →Move beyond individual obligations and review your broader tax compliance position.
Start Check →Build practical tax knowledge for yourself, your team or your organisation.
View Training →Common recurring deadlines are shown below as a practical starting point. Always confirm the obligation, applicable legislation and current KRA guidance for your circumstances.
Employer PAYE is generally due by the 9th of the following month.
EmployersVAT return and payment are generally due by the 20th of the following month.
VAT RegisteredSeveral monthly obligations use the 20th-day deadline, depending on the taxpayer and obligation.
Check ObligationAnnual filing dates depend on taxpayer type and accounting period.
Annual ReturnsPractical guides designed to help taxpayers understand what a tax rule means before deciding what to do next.
Understand who is affected, electronic invoicing, records and the relationship between eTIMS and tax compliance.
A practical framework for bringing together income, expenses, records, credits and supporting information.
Registration, invoices, input and output VAT, monthly returns and payment considerations.
Understand the basic mechanics of withholding, certificates, credits and common compliance issues.
Understand records, information requests, reconciliation and practical preparation.
Understand the importance of records, timelines, grounds of objection and professional review.
The Tax Desk separates the official source from practical interpretation so taxpayers can see where information comes from.
KRA announced that income and expenses declared in income tax returns would be validated against specified electronic data sources including TIMS/eTIMS, withholding income tax and customs records.
KRA guidance indicates that taxpayers seeking a TCC may need to satisfy requirements involving filing, payment, outstanding tax debt, VAT compliance and eTIMS/TIMS registration where applicable.
The future Tax Desk case library will translate relevant Tax Appeals Tribunal and court decisions into concise practical briefs without replacing the original judgment.
Follow selected decisions affecting income tax, VAT, WHT, objections and tax administration.
Understand the documentation, reconciliation and procedural issues that commonly arise in disputes.
A searchable library of selected tax decisions, organised by tax area and practical issue.
Tell us what you are dealing with. Give us enough context to understand the issue and we can direct you to the appropriate Britax service or consultation pathway.
If your tax issue requires more than information, Britax K Consulting can help you review the position, understand the available options and determine the appropriate compliance or advisory pathway.