The Kenya Revenue Authority (KRA) has issued a public notice reminding taxpayers to file their 2025 income tax returns by June 30, 2026.
In a public notice dated June 8, the Authority has emphasized that all businesses must comply with the Electronic Tax Invoice Management System (eTIMS) during filing as part of the tax administration reforms.
Further, the notice directed that the transitional arrangements for businesses, including the declaration of expenses not yet supported by eTIMS invoices, will be subject to strict requirements in the 2026 year of income.
“The Kenya Revenue Authority (KRA) reminds all taxpayers that filing of Income Tax Returns for the year of Income 2025 is ongoing and must be completed by 30th June, 2026. To facilitate smooth filing for the 2025 Year of Income, KRA has allowed taxpayers to declare valid business expenses that may not be supported by eTIMS/TIMS invoices,” part of the notice read.
Under Section 29 of the Tax Procedures Act, Cap 469B, any taxpayer who fails to meet the deadline will face a default assessment.
KRA Transitional eTIMS Allowances
Businesses with expenses not recognized under the current KRA eTIMS systems are exempted from declaring the valid legal expenses without the provision of the invoice.
According to the Authority, the business can upload the expenses during the 2025 Year of Income tax filing.
However, the uploaded expenses will be subject to validation by the Kenya Revenue Authority upon submission to establish the eligibility of the business expenses.
Further, the Authority clarified that businesses will not be required to make any declarations of income and expenses for the 2026 Year of Income without valid electronic tax invoices.
During the 2026 Year of Income, businesses will be required to integrate the eTIMS system into their operations to enable filing and expense claiming.
“From the 2026 Year of Income onwards, all declared income and expenses must be supported by valid electronic tax invoices,” KRA directed.
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Importance of eTIMS to Business
According to the Kenya Revenue Authority, eTIMS in tax administration ensures that invoices from the businesses are authenticated.
Further, through the eTIMS, KRA can trace business transactions through the electronically stored invoices during audits.
In addition, the eTIMS is accurate and efficient, and has been used by the KRA to reduce fraudulent claims and expense under-reporting by businesses.
Through the integration of the eTIMS, KRA will be able to reduce tax evasion as they eliminate unverifiable business expense claims.
Additionally, the TIMS ensures that businesses remain compliant with regular monitoring of business transactions by KRA.
Also Read: KRA Explains Why It Refunded Ksh 5 Billion Tax to Oil Marketers
Accessing KRA Services Offline
For instant access to KRA services, especially for micro and small taxpayers without regular access to online portals, KRA has issued a cost-free Unstructured Supplementary Service Data (USSD) code.
Taxpayers can dial *222*5# on their mobile phone and select from the options in the menu, depending on the service needed.
The menu includes options ranging from filing support and taxpayer information to guidance on eTIMS compliance.
Upon selection, the taxpayer is expected to follow the system step-by-step prompts and complete the process by providing the taxpayer’s details and PIN.
After successful completion of all steps provided by the system, the taxpayer will receive a confirmation message and instructions on the phone directly from the Authority.
Alternatively, taxpayers can seek assistance by calling 020 4 999 999 or 0711 099 999, emailing [email protected], or via WhatsApp at 0711099999.
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