KRA to Auto-File Returns for Taxpayers Missing June 30 Deadline

The Kenya Revenue Authority (KRA) has announced that it will automatically file tax returns for individuals and businesses who fail to file by June 30. Non-compliant taxpayers will face a default assessment under section 29 of the Tax Procedures Act, with KRA using data already in its systems. A Ksh 2,000 penalty will be charged for late filing. Separately, KRA has temporarily allowed businesses to declare valid expenses not supported by eTIMS invoices when filing 2025 income tax returns.