Kenya Provides Guidance on Income and Expense Validations for Income Tax Returns

The Kenya Revenue Authority (KRA) has published a Step-By-Step Guide for Income and Expense Validations for Income Tax Returns. The guide explains the validation process first announced by the KRA in November 2025, including that it will begin validating income and expenses declared in both individual and non-individual income tax returns against certain data sources starting 1 January 2026. For this purpose, the guide explains recent modifications to the iTax filing process, including that…