KRA Changes Process of Filing Returns After Public Outcry

KRA has introduced new changes to its iTax system, allowing businesses to claim expenses without supplier PINs or compliant eTIMS receipts 

In an explainer by the authority on Tuesday, May 19, the taxman announced that the changes on the iTax platform were rolled out last Sunday and are aimed at enhancing compliance ahead of the June 30 tax filing deadline.

KRA noted that many businesses and individuals were struggling to claim expenses that were eTIMS non-compliant, as most informal businesses do not issue the receipts. This includes expenses such as matatu fares or purchases from farmers.

Some suppliers have also been hesitant to share their KRA PINs with businesses they transacted with in 2025.

“This was making Legitimate expenses not to be declared; taxpayers were stuck, and filings were incomplete. With this update, the supplier PIN field is now optional.” 

“You can still include the supplier’s PIN where available, and the system will flag any invalid PINs for correction. However, missing PINs will no longer stop taxpayers from claiming valid business expenses.”

Also Read: How to File Nil Tax Returns on KRA's iTax

How to Make Claims Without Suppliers’ PINs or Using Non-Compliant eTIMS Receipts 

According to KRA, the iTax system already provides for a manual Non-eTIMS Comma-Separated Values (CSV) upload. 

Once the CSV file is uploaded, the expenses are available for claiming immediately.

The system also has a smart detection system that will automatically highlight errors for supplier KRA PINs provided. The taxpayer will also be guided on how to rectify the mistakes in the upload.

If one does not have the KRA PIN of a supplier, its provision will not be mandatory.

The new directive by KRA offers relief to many Kenyans who were struggling with filing their taxes for 2025 due to a lack of eTIMS-compliant receipts.

In November 2025, the taxman announced that it would be verifying tax filings, with taxpayers required to provide proof of an expense through an eTIMS receipt.

The authority was also to cross-check tax returns against withholding income tax records and customs import data.