eTIMS

The Return of Nil Filings: Navigating the New Compliance Landscape Strategic guidance on the KRA’s reinstated yet intensified verification protocols.

KRA has reinstated nil returns filing on iTax following a temporary suspension. The suspension was a calculated system upgrade designed to transition the tax environment into an era of automated data verification. Key Takeaway: The ‘Nil Return’ option is no longer an automatic right; it is now a conditional privilege granted only after passing a […]
Read more

eTIMS and Data Driven Tax Validation- Navigating The Shift To Data Driven Income And Expense Verification

Overview of Shift Effective 1 Jan, 2026, KRA will systematically validate income tax returns against electronic datasets (eTIMS, withholding tax, customs). This is no longer just about VAT. It is an income tax control where expenses unsupported by eTIMS invoices risk being administratively disallowed. The move to eTIMS-based validation is a fundamental shift toward continuous, […]
Read more