Waithaka Chris

Accounting Specialist. Steering business growth.

[Waithaka Chris @theefree_mind]

Success feels better when you’ve been putting in work

[Waithaka Chris @theefree_mind]

The only government institution that seems to be working in this country is @KRACorporate

[🤠 @heavensbvnny]

someone once said, every country has an energy. And that energy rewires you whether you notice it or not. People move to Japan and become minimal. People move to Mexico and their entire relationship with time softens. People move to New York and suddenly they can't sit still. Your personality is far more malleable than you think. We treat it like something fixed, but new surroundings give you new defaults. New pace. New habits. New values absorbed through proximity instead of effort.

[Julians Amboko @AmbokoJH]

Row 6: Manual/Non-eTIMS expenses
Row 7: Accounting & Accrual adjustments for income
Row 8: Accounting & Accrual adjustments for expenses

[Julians Amboko @AmbokoJH]

UPDATE: Income & Expenses Validation

On Feb 19th I hosted a spaces discussion on Income & Expenses Validation where the Commissioner for Micro & Small Taxpayers indicated there were efforts to address a number of issues including a window for filing with non-eTIMS backed expenses (see quoted tweet).

If you log into iTax, you can see some adjustments have been made:

· On the dashboard, the authority has introduced an "integrated iTax dashboard" for data filter, tax obligation & date
· iTax now has a window provided for manual/non-eTIMS backed expenses upload as well as accounting & accrual adjustments
· On the tax return filing template, manual expenses have been introduced under sheet M tax computation sheet
· There seems to be a separate csv spreadsheet with format on information to be declared plus documents of up to 10MB

Musings:

· What I am not yet clear about is how the separate csv that is uploaded will be reconciled with the Income Tax return. There must be some backend work there
· Caveat, there's quite a bit of manual work if you are using non-eTIMS invoices, I guess the idea is to make it push us to comply with Sec16(1,c) of the Income Tax Act

[Waithaka Chris @theefree_mind]

That shift from iOS to Android is the worst, especially for the first few weeks. The keyboard, emojis looking sketchy, and a whole 6.7 inch phone on your hand.

[Waithaka Chris @theefree_mind]

The Kenya’s tax administration is adopting technology and iTax should be treated as critical compliance infrastructure rather than an administrative tool.

[Waithaka Chris @theefree_mind]

Commissioner of Investigation & Enforcement v Zhao (Income Tax Appeal E010 of 2025.
A notice of objection to a tax assessment is only valid if it is filed through the iTax system, rather than the physical or email delivery to the tax authority.

[Waithaka Chris @theefree_mind]

NSSF introduced new rates w.e.f February 2026. Their site has since been down the last few days, and corporates are unable to file their returns on time.

[Collins🦋 @collinstimbela_]

I genuinely think the worst thing the internet did to reading was convince people that finishing books is a competitive sport. You don't need to read 52 books a year. You just need to read. Books you like. At your own pace. And think about them for longer than a TikTok video.

[Terryanne Chebet @TerryanneChebet]

Moving forward, money sent through Lipa na M-Pesa (Till/Pay Bill) will only show the first name and a partially hidden phone number to the recipient, preventing the misuse of personal data for unsolicited marketing.

The measure aims to protect against data sharing with third parties without consent, which is in compliance with data protection laws.

-BD

[Waithaka Chris @theefree_mind]

@Lokieeees Those are proper buds. What strain?

[Vuvu Videos @VideosVuvu]

The question still remains...who won and how?😂😂😂😂
#videosvuvu

[Julians Amboko @AmbokoJH]

Last evening I hosted an insightful discussion convened by @ICPAK_Kenya & featuring @KRACorporate & @IchibantaxKE's @KWaruiru on Income & Expenses Validation (see quoted tweet for link to discussion).

Some important take aways from that session:

· The Revenue Authority says that for the year of income 2025, it will relax the constraints of Sec16(1,c) of the Income Tax Act & allow non-eTIMS backed expenses for deductible purposes.

Two catches here:

1) The taxpayer claiming will still be expected to provide proof of engagement with the buyer to support the invoice
2) The validation in this case will be done post-filing of returns & the Revenue Authority will allow a window for engagement with the taxpayer on each claim being made that is non-eTIMS backed

Musing - Your documentation (from the contract of engagement to the invoices) had better be
proper & well aligned if you wish to go this route

· Has your pre-populated Income Tax Return file captured interest income from securities?
If yes, the Authority says that was erroneous & should not have happened since the Withholding Tax applied to such is a final obligation

· For those of us whose pre-populated returns are either empty or have figures we believe are wrong, the Revenue Authority says:

1) It is ready to provide all the documents at its disposal (eTIMS invoices, Withholding Tax Certs et al) that inform the pre-populated figure
2) These issues should be raised at one's respective Tax Service Centre but there are plans to have a call centre that has personnel who can walk the taxpayer around verification of the pre-populated figures
3) What is being worked on for the 2026 year of Income (i.e. the filing we will be doing in 2027) is to incorporate a dashboard on iTax that then allows the taxpayer to see the numbers & documentation that the Authority is capturing as the year progresses
4) In March & April 2026 the Authority will be reaching out to perennial Nil Filers indicating the Income it has captured in its systems & the respective source

· For those who have been asking about compensation of casual labourers & how the claim can be made, the Revenue Authority says that these fall under personal emoluments & are therefore exempt for mandatory eTIMS invoices per Paragraph 10 of the eTIMS Regulations.

Key things to note here:

1) Whether the casuals have KRA PINs or not, it's an allowable deduction
2) The Authority will be laser focused on how much is being claimed & whether the graduated PAYE scales should kick in
3) The Authority will also be laser focused on other statutory deductions that it collects on behalf of the state e.g Affordable Housing Levy

Musing - A lot here depends on how one engaged their casuals. You risk unearthing an audit you never wished for going this route

· For those of us who have been asking around eTIMS invoices associated with farming activities, the Revenue Authority says it is currently working on a system-to-system integration between itself & aggregator based systems in the Coffee sector such that once the integration is complete, they have full visibility of payments across the value chain & eTIMS invoices are then generated accordingly

· Is there a clash between eRITS (the electronic Rental Income Tax System) & eTIMS? The Authority says none at all. The taxpayer is at will to exercise their discretion:

1) The taxpayer can choose to play by eRITS & have the Monthly Rental Income Tax at 7.5% as a final tax (so you essentially cannot claim any expenses)
2) If the taxpayer wishes to claim expenses, they must play by eTIMS & forget about enjoying the 7.5% Monthly Rental Income Tax
3) If the taxpayer has both rental income & other income, they are expected to file accordingly & account for their tax obligation on all their income

· There are many of us registered for Turnover Tax or Monthly Rental Income Tax & have received messages asking us to file, isn't there a problem here given that the two are final taxes?
The Revenue Authority says that if you have received that messages there is a high chance the data scanning has revealed that you have alternative income over & above that affiliated to your Turnover Tax or Monthly Rental Income obligation hence the ask for filing.

New things that I found interesting in last evening's discussion

· Here's one I found pretty interesting. The Revenue Authority says it is working with partners to facilitate the adoption of Virtual ETRs. The Authority says it is working with some banks & Payment Service Providers to embed auto-generation of eTIMS invoices for certain transactions that take place within the payments ecosystem. The thing to note here is that one will have to opt in to allow that auto-generation

· Here's another I found pretty interesting.The Revenue Authority says that it is working on a system that will allow certain segments of the economy to remit tax on a daily basis. The Commissioner for Micro & Small taxpayers says the first segment being targeted here is the boda boda.

Musing - I am not sure about daily tax remittance, it sounds to me like it will be administratively cumbersome

[Juliani.ke 🇰🇪 @JulianiKenya]

Only one request! Wanaume!

Pigeni Push up & squats, please. Hata kama ni moja moja daily!

[Rapcha The Sayantist @IAMRAPCHA]

Kichapo cha mbwa 💥🇰🇪

Felista Mugo 🥊 Aneesha Mayman

[Steven Bartlett @StevenBartlett]

Communication expert Jefferson Fisher showed me something I won’t forget...

He calls it the string theory.
When two people are talking, there’s an invisible string between them.

If you check your phone, the string goes slack. Even just having it on the table breaks the connection.

Here’s how he explained it 👇🏾

[Julians Amboko @AmbokoJH]

Does the onset of Income & Expenses Validation effective Jan 1st, 2026 mark the end of the self-assessment based tax regime in Kenya?

What does the combined effect of enforcing Sec23A of the Tax Procedures Act on mandatory issuance of eTIMS invoices & Sec16(1,c) of the Income Tax Act restricting deductible allowances to eTIMS backed expenses mean for tax compliance in the country?

I am looking forward to answering these & a lot more questions from you as I moderate this X spaces discussion convened by @ICPAK_Kenya tomorrow (Feb 19th) starting 7:30pm.

On set we shall have the Commissioner for Micro & Small Taxpayers at @KRACorporate

See you then!

[The Conservative Alternative @OldeWorldOrder]

Katt Williams stresses the importance of his faith in overcoming the temptations of the entertainment industry

KATT: "I was shocked about how powerful Harvey Weinstein was. He offered me two actresses."

THEO: "Did you think about it?"

KATT: "I read about Jesus getting to the mountaintop and the Devil saying, 'You can have all this,' and Him saying, 'You don't have anything to offer me'.

That's what I got to look up to. I'm going to follow suit in the best version I can."

[Peter Wanyama @pwanyama]

Setting up and operating a law firm is a challenging journey. There can be times when you find yourself waiting for clients, staring at the ceiling in despair. It's during these moments that many lawyers consider giving up and seeking employment. I nearly did the same after registering my law firm in 2010, applying for jobs and making unsolicited applications to major law firms.

To navigate this tough period, an advocate needs intense self-drive and the willingness to embrace different practice strategies, all while maintaining ethical standards. The legal market is not as saturated as it may seem; it values talent and hard work. There is potential to survive and thrive, but it requires time—often around five years of consistent demonstration of talent, resilience, and delivering results.

It's important to remember that life is not always fair. You may see colleagues achieving milestones, like buying a Mercedes or a house, and feel as though the universe is against you. However, patience is key. Focus on your own journey and avoid comparisons with others. Your breakthrough will come.