Starting in January 2027, It is KRA that shall FIRST calculate for you, what income it believes you & your business earned in 2026, And what income tax 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 KRA can find KRA shall then send you this pre filled return by 31st January 2027. Once you receive it, you have 60 days (February and March), and 2 OPTIONS only. To either: 1. Confirm & accept KRA generated return, if the numbers are correct. Or, 2. Reject & amend KRA generatd return, if KRA got the numbers wrong. If you take this route, you shall provide your own numbers together with supporting documents to KRA. - If you make your amendments late. Or, - You do not make any amendments at all, KRA shall congratulate you conclude that you have agreed with its originally generated assessment, and you shall pay the KRA generated tax bill. After that, you shall use the amended or originally accepted 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. - When that time comes, 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. This is a new thing in Kenya, so reread slowly.