Income Tax Return Validation of Expenses: A Paradigm Shift in Tax Compliance
1. Executive Summary Kenya’s tax compliance environment is undergoing a decisive transformation. With the introduction of automated validation of income and expenses for the 2025 year of income, the Kenya Revenue Authority (KRA) has fundamentally altered how taxable profits are determined and how deductions are recognized. Effective 1 January 2026, taxpayers filing income tax returns […]