KRA has graduated to your tax accountant,
Courtesy of the Finance Act, 2026.
• Starting in January 2027, it is KRA that shall FIRST tell you, what income it believes you earned in 2026. And what taxes you shall therefore pay.
KRA will do this by generating a pre populated income tax return using the information it already has, such as:
• eTIMS data
• PAYE records
• Withholding tax records
• Plus any other information already in KRA systems
KRA shall then send you this pre-populated return by 31st January 2027.
Once you receive it, you have 2 MONTHS (February and March), and 2 OPTIONS. To either:
• Confirm it. If it is correct. Or,
• Reject & amend it. If KRA got the numbers wrong. And provide your own numbers together with supporting documents.
- If you make your amendments late. Or,
- You do not make any amendments at all,
KRA shall conclude that you have agreed with its assessment, and you shall pay the KRA generated tax bill.
After that, you can use the amended or confirmed return to file your taxes as follows:
• If you are a human being, file by April 30th 2027.
• If you have no flesh & blood (company, partnership, trust, etc), file by June 30th.
(Or the last day of the sixth month after your accounting year ends.)
One more critical mistake to watch.
• Do not assume KRA's numbers are always correct. The law has expressly given you the right to accept or reject the pre-populated return before filing.
Lessons:
• Proper bookkeeping is King in 2026.
• Mark the new tax timelines in your calendar.
Now, reread this slowly.
In all fairness,
KRA should extend the 2025 income tax filing deadline by 3 months.
Why?
• By law, taxpayers are given 6 full months to file their annual income tax returns.
• However, KRA opened 2025 tax filing window on March 31. After introducing requirements to scan & send supporting receipts to KRA.
• KRA blocked businesses from filing for 3 straight months.
Given the complexities of 2025 filing. And constant Itax downtimes.
It is only fair that taxpayers receive the full filing period contemplated by law.
A 3 month extension would not be a favour. It would simply restore the time KRA took away.
Do you agree?
Kericho Classic Race 2026 is here!
The roads are ready and the challenge awaits. Join us on 21st June 2026 for an unforgettable cycling experience through the beautiful tea landscapes of Kericho.
Tupatane kwa ground.✌️
May God bless the work of our hands and cause us to be exceedingly fruitful.
We shall not labour in vain, and our efforts will never be wasted. We are blessed and highly favored.
ETIMS CHANGED HOW BUSINESSES OPERATE (BUSINESS MODEL) — NOT JUST HOW THEY INVOICE
-When eTIMS regulations took effect, my clarion call to businesses focused on two non-negotiables:
1. Vet your suppliers for eTIMS compliance
2. Restructure your supply chain and business model to ensure tax compliance
-While a few businesses took this seriously, many remained stuck in the mindset of:
“It’s not possible to have all expenditure on eTIMS.”
-This feedback continues to surface consistently in my Tax Clinics, SME trainings and advisory engagements.
-The reality, however, is uncomfortable but clear:
If your business model cannot support eTIMS-compliant expenditure, your expenses are at risk of being disallowed.
THE CORE PROBLEM: HOW SMEs PAY FOR EXPENSES
-From my observation and experience , most non-compliance does not arise from tax evasion, it arises from informal payment structures that no longer fit within the current tax regime.
The solution to this is not fear, but restructuring how SMEs procure, pay, and contract.
PRACTICAL RESTRUCTURING MEASURES FOR SMEs TO PLANNING THEIR TAXES UNDER eTIMS regime (PRE-VALIDATION ERA)
1. Procurement of Supplies
Avoid “Cheaper plugs” / informal suppliers and instead deal with suppliers who are eTIMS compliant .
The small saving today is not worth a disallowed expense tomorrow.
2. Casual Labour & Services
Instead of engaging and informally Paying technicians, Cleaners, Plumbers and other cashual workers in cash without any documentation and regards to tax compliance , Consider to Formalize the contract or work with Registered Service Providers
3. Communication Costs
Instead of buying Airtime & bundles casually via M-PESA, register for Postpaid Business Lines.
With this ,monthly eTIMS compliance invoice can be issued
4. Transport & Staff Movement
Instead of getting any available service provider (could be your regular Uber / bolt ride) and pay Cash, consider Corporate Accounts with Bolt /uber → One that consolidated monthly invoice
5. Deliveries & Logistics
Instead of getting any available service provider for your deliveries (could be your regular boda boda or the local delivery guy who are Informal ) , Get a Registered Courier Companies Or ensure the rider is eTIMS-registered
If they want your business, they must formalize
FINAL Thought TO SMEs on this matter
-Tax compliance is no longer just an accounting issue , it is an operational decision.
Businesses that restructure early will:
-Protect deductions
-Reduce audit exposure
-Improve financial discipline
-Gain credibility with financiers and regulators
Those that don’t will continue arguing that:
“Compliance is impossible”
until assessments prove otherwise.
#eTIMS #TaxCompliance #SMEsKenya #BusinessRestructuring #Taxplanning
#BusinessOperations #SupplyChain #RiskManagement
Yesterday Kipchumba Murkomen was in South-Rift begging Kalenjin youths to register as voters so as to protect our son who is staring at WANTAM with his sanpanku eyes. But here is the Reality: The president is in Kisii dishing projects left right and center, days ago he was in Nyanza commissioning, COMMISSIONING not launching projects that began a few months ago.
The Luo who didn't “Protect” the president, they are more in government than Kales who were jumping in Joy that mtu wetu has won. The limek whom we called names are enjoying the government while we wallow in poverty. No mega project for Rift-valley people and especially the South-Rift.
Itare Dam that was supposed to solve water issues in Kericho, Bomet and Nakuru is forgotten. Londiani Hospital has been launched, inspected, allocated many times. Uhuru's Kyogong - Chebunyo road has been launched, launched, launched, launched & inspected by almost everybody.
I can go on and on, the president is allocating millions for Kisii Stadium while Bomet IAAF stadium is now dumped because of political disagreement despite having used millions. They are now lecturing us to take votes because we have to Protect them, who will Protect us?
How important is having mtu wetu top there as compared to being in opposition? I will say it again, the relationship between William Ruto and Kalenjins is one sided, not mutual. The only time Kalees felt what being in government means was during Daniel Moi's time.
Kalenjins deserve development too, just as Luos are getting, just as Murima are getting, just as Western are getting, just as North Eastern are getting. If Ruto thinks that the kalenjin people will turnout in large number to vote for his reelection, then shock on him.
Safaricom’s My OneApp Debacle
🟢 Safaricom launched My OneApp on April 1 — merging M-Pesa and MySafaricom — auto-pushing it to 9 million users with zero opt-in consent
🟢 Within 72 hours, consumer complaints flooded in: WiFi blocks forcing mobile data use for SIM verification, frequent logouts, slow performance, and wiped saved paybills
🟢 Classic case of deploy first, fix later — no evidence of credible user testing, feasibility study, or consumer impact assessment before rollout
🟢 The new app is demonstrably worse than what it replaced — M-Pesa was lean, fast, and familiar; OneApp is bloated, unstable, and intrusive
🟢 Users are now forced to re-save biometrics on every phone restart — a regressive “security” design that punishes loyal customers
🟢 Safaricom’s explanation that mobile data requirement is a “one-time security step” is unconvincing — it is a cost-shifting burden onto consumers
🟢 Diaspora users told to use data roaming for verification — an extraordinary consumer rights failure for a company with global aspirations
🟢 Rivals like Airtel Money are capitalising on the chaos — Safaricom is gifting market share through self-inflicted incompetence
🟢 Under Peter Ndegwa, Safaricom 3.0 has perfected profit extraction from public pain — the SHA Sh104B failed system scandal being the starkest example
🟢 Pattern is clear: Safaricom prioritises shareholder returns and government contracts over consumer value, reliability, and dignity
🟢 Safaricom must be held accountable — CA and CAK must investigate whether this forced migration violates consumer protection law on informed consent and service continuity
I say these words daily and they have become imprinted in me:
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• I am blessed when I go out and blessed when I come in. (Deut. 28:6)
• I am blessed in the city and I am blessed in the field. (Deuteronomy 28:3)
• I am blessed in my waiting and I am blessed in my rising. (Psalm 121:8)
• Every step I take carries divine favor.(Psalm 37:23)