Late last year, the Kenya Revenue Authority (KRA) issued a public notice that many businesses may have overlooked. In November 2025, KRA announced that effective 1 January 2026, income and expenses declared in income tax returns would be validated against data already held by the authority. This includes data generated by the Electronic Tax Invoice Management System (eTIMS) as well as withholding tax and customs data. While the notice may have appeared administrative, its imp