KRA can now prepare your tax return for you

What has changed

Our October 2026 client briefing explains the framework for KRA to generate a pre-populated return under section 75 of the Tax Procedures Act, as amended by the Finance Act, 2026. Affected taxpayers should prepare to review figures drawn from information already held by KRA against their own records.

The full five-page alert below sets out the provision, OGP's interpretation and the implementation questions that remained open at publication.

Watch the review window

The briefing identifies the end of January as the statutory latest issue date and a two-month window, counted from issue, to confirm or amend the return. It also highlights the requirement for KRA to notify the taxpayer.

Being able to rely on a pre-populated return does not remove the need to check the underlying figures. Keep iTax contact details current and assign responsibility for monitoring notifications.

Prepare your records now

Reconcile eTIMS invoices, PAYE, withholding tax and other third-party records to your books before filing season. Retain evidence for income, expenses and credits so that any amendment can be supported.

The alert notes unresolved questions around the taxpayers and returns covered, notification procedures, data corrections and the consequences of not responding. Read it as an October 2026 briefing; contact OGP for developments affecting your circumstances.

How OGP can help

Our tax team can compare a pre-populated return with your records, prepare supporting reconciliations and assist with KRA discussions where the data differs. Download the original alert or speak to our team for advice on your situation.