A practical review of your tax obligations, filings, payments, eTIMS, VAT, records and potential risk areas — designed to show you what is working, what needs attention and what to do next.
Tax problems often arise because several parts of the tax record do not agree. Our review looks at the relationship between obligations, transactions, systems and supporting records.
Review whether your registered tax obligations appear appropriate for the nature of your activities and income.
Review the status and consistency of applicable returns, including potential gaps, errors or unusual positions.
Review tax payments, outstanding liabilities and areas that may require reconciliation or follow-up.
Review VAT records, electronic invoices, purchase documentation and the relationship between eTIMS data and returns.
Review payroll and withholding tax processes, where applicable, together with supporting documentation.
Consider whether accounting records, invoices, bank activity and tax returns provide a consistent audit trail.
Identify areas that could affect your tax compliance position, including eTIMS/TIMS, filing, payment, VAT or tax debt.
Identify transactions, processes or documentation that may deserve deeper professional review.
Turn the findings into practical priorities so you know what needs attention first.
KRA's enhanced TCC requirements include eTIMS/TIMS compliance for persons in business, timely filing and payment, settlement of outstanding tax liabilities or an approved payment plan, and VAT compliance where applicable.
For VAT taxpayers, KRA's current auto-populated return uses information from iTax, TIMS, eTIMS and customs systems. Taxpayers are required to verify the information and remain responsible for their declarations.
A health check therefore helps connect the different parts of the tax position before a problem becomes more difficult or expensive to resolve.
Understand your business, income sources, transactions and tax obligations.
Review available tax, accounting and supporting information.
Compare relevant records and identify inconsistencies or gaps.
Highlight compliance weaknesses and areas requiring attention.
Separate urgent matters from issues that can be addressed through planned improvements.
Develop practical next steps and determine whether specialist support is required.
Your turnover, staff, suppliers or transactions have grown and your original tax processes may no longer be enough.
You want to establish sound tax controls before compliance problems accumulate.
You need an independent review of corporate tax, VAT, PAYE, WHT, eTIMS and records.
You want to review rental income reporting and supporting records.
You have Kenyan income, property, employment or business interests that require a tax review.
You have received a notice or query and need to understand the underlying position.
Whether the concern is VAT, eTIMS, PAYE, withholding tax, corporate tax, rental income, tax debt, TCC readiness or general compliance, start with a structured review.
A tax health check is a structured review of a taxpayer's tax obligations, filings, payments, records, digital tax compliance and potential risk areas.
No. A tax health check is a proactive professional review intended to identify areas requiring attention. It is not a KRA audit or a substitute for a statutory audit.
Yes. Where the relevant information is available, the review can consider eTIMS records, VAT documentation and the relationship between electronic transaction information and VAT returns.
It can help identify areas that may require attention before applying for a TCC, including filing, payment, eTIMS/TIMS, VAT and outstanding tax liabilities.
Yes. Where a KRA notice, assessment or query already exists, the health check can help establish the underlying position before determining whether specialist audit or dispute support is appropriate.
The objective is to identify practical areas requiring attention and establish appropriate next steps based on the information reviewed.
A clear tax position gives you a better basis for compliance, planning and business decisions.