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VAT returns and payment are due by the 20th of the following month. Keep filing while the VAT obligation is active, including the appropriate nil return where there are no transactions to declare.

PAYE, NSSF and SHIF are due by the 9th of the following month. The Affordable Housing Levy uses a different rule: within nine working days after month-end. Allow time for payment processing.

KRA’s programme runs from 1 July to 31 December 2026 for qualifying interest, penalties and fines relating to tax periods through 31 December 2025. Principal tax must be cleared by 31 December 2026 and outstanding returns filed. Eligibility and the final ledger position should be checked on iTax.

KRA states that the individual filing deadline becomes the last day of the fourth month after year-end from 1 January 2027. For calendar-year 2026 income, prepare for 30 April 2027. The 2025 filing season used 30 June 2026. Confirm the period and obligation before submitting.

If you have a KRA PIN with an income-tax obligation but earned no income for the year, KRA requires a nil return. Check which obligations are active; having a PIN alone is not a complete description of your filing position.

From February 2026, the Year 4 schedule uses 6% from each side, up to pensionable pay of KES 108,000. Each side’s maximum is KES 6,480: KES 540 in Tier I and KES 5,940 in Tier II. NSSF’s June clarification confirms that Year 4 contributions remain applicable.

Act promptly: KRA’s guidance gives 30 days to dispute an assessment. A valid objection needs grounds and supporting records, and payment conditions may apply. Have the notice reviewed as soon as it arrives so the correct procedure and deadline are identified.

Audit requirements depend on the company’s classification, the applicable law and any lender, shareholder, donor or regulator requirements. We review those factors before confirming whether a statutory audit, another assurance engagement or different reporting support is needed.

Company registration is handled through the Business Registration Service on eCitizen. Prepare ownership, director and registered-office information, then agree which tax registrations, employer obligations and operating licences apply. Our company preparation checklist is a starting point, not a substitute for the current application requirements.

We begin with a written proposal covering scope, deliverables, timing and fees. Recurring bookkeeping or payroll can be scoped as a monthly engagement; an audit, review or systems project is priced for the assignment. The agreed engagement terms govern the work.

The general VAT rate is 16%; qualifying zero-rated supplies use 0%. KRA’s ordinary registration threshold is KES 5 million of taxable supplies in a year, with conditional voluntary registration below it. Special categories, including non-resident digital suppliers, can follow different registration rules.

eTIMS is KRA’s electronic invoicing system. Businesses must assess their invoicing obligations and retain compliant support for expenses. KRA validates annual-return information against electronic invoices where applicable, but statutory exceptions exist. We help align the system, invoices and underlying records.

Generally, eligible resident businesses with annual gross turnover above KES 1 million and up to KES 25 million. The rate is 1.5% of monthly gross sales, due by the following month’s 20th. Exclusions include rent and management, professional or training fees; an election out is also possible.

Qualifying resident landlords in the monthly residential regime pay 7.5% of gross rent received, without expense deductions. The annual band is above KES 280,000 and up to KES 15 million. Payment is due by the following month’s 20th. Other property or taxpayer circumstances need separate treatment.

Apply through iTax after checking returns, payments and the tax ledger. KRA also requires TIMS/eTIMS compliance where applicable. Outstanding liabilities or an approved payment arrangement need to be addressed. KRA states that certificates are valid for twelve months; issuance depends on meeting its conditions.

Withholding tax is deducted from specified payments and remitted on the recipient’s behalf. The applicable rate depends on the payment and taxpayer circumstances. KRA requires remittance within five working days after deduction. Keep the withholding certificate and check whether the tax is final or creditable.

The ordinary resident-company rate is 30%, subject to applicable incentives and special regimes. General instalments fall in months 4, 6, 9 and 12; the balance is due by the fourth month after year-end and the return by the sixth. Agricultural instalment rules differ.

KRA lists a late-filing penalty of 25% of tax due or KES 10,000, whichever is higher. Late payment can add 5% plus 1% interest per month or part-month on unpaid tax. The estimator is indicative; check any amnesty or adjustment against the ledger.

Monthly taxable pay is taxed progressively: 10% on the first KES 24,000; 25% on the next KES 8,333; 30% up to KES 500,000; 32.5% up to KES 800,000; and 35% above that. Resident personal relief is KES 2,400 monthly.

For salaried employment, SHIF uses 2.75% of gross salary or wages, subject to a KES 300 monthly minimum. Employers deduct and remit the contribution. A non-salaried household’s assessment follows different provisions.

For employment, the employee contributes 1.5% of gross monthly salary and the employer contributes another 1.5%. Remittance is due within nine working days after month-end. Our salary estimate includes these amounts when Housing Levy is selected.

KRA allows SHIF and Affordable Housing Levy as deductions in arriving at taxable employment income. Qualifying registered retirement contributions, including NSSF in the payroll calculation, fall within the applicable pension deduction limit. Additional contributions and reliefs need a full payroll review.

Casual status does not remove the need to assess payroll obligations. Keep attendance, earnings and payment records, and assess PAYE and other deductions against the employment arrangement. NSSF specifically directs employers to remit for registered employees without distinguishing casual from permanent staff.

Start with the trial balance, general ledger, bank reconciliations, asset register and previous signed accounts. The audit checklist adds the supporting schedules normally useful for planning. We agree a tailored request list and controlled access to the relevant records.

External audit provides an independent opinion on financial statements within its agreed statutory or reporting framework. Internal audit evaluates risk, controls and governance for the board or management through an agreed plan. The purpose, reporting line and scope differ.

Yes. We first establish what records exist and where the gaps are. Bank and M-Pesa statements, invoices, payroll records and prior returns help reconstruct the books. The proposed scope explains what can be rebuilt and what further evidence is needed.

An annual return updates the company registry’s record of the company. It is separate from the income-tax return. Confirm the company’s return date, current particulars and filing requirements on the BRS service before submitting.

Requirements depend on the activity, location and legal form. Check the relevant county permit, KRA obligations and any sector licence before trading. Employer registrations and VAT can also apply. We build a checklist for the business rather than treating one permit as complete compliance.

Start with transaction volume, reporting, inventory, approvals, integrations and the team’s skills. QuickBooks, Xero, Zoho Books, Sage, Odoo or ERPNext may fit different needs. We assess requirements, migration and ongoing support before recommending and configuring a system.

Prepare the grant agreement, approved budget, project ledger, expenditure support, procurement records, payroll allocations, timesheets and bank reconciliations. Include donor correspondence and earlier reports. The donor’s terms determine the final request list; the project-audit checklist helps organise the first handover.

It compares expenditure, documentation and procedures with the grant agreement and reporting requirements. The review identifies gaps and practical actions while records and explanations can still be assembled. Its scope is agreed against the specific funding terms.

Begin with reconciled member and bank balances, reliable loan and arrears schedules, documented accounting policies and regular management reporting. Align provisioning, disclosures and assurance work with the requirements applicable to that SACCO. We assess the gaps before agreeing improvements.

We discuss the outcome you need, assess the information available and propose a scope, deliverables, timetable and fees. Work begins under an agreed engagement. Findings are explained clearly, with implementation support included where it has been scoped.

Confidentiality and professional responsibility shape the engagement. We agree how documents are shared and who can access them. Use the agreed secure channels for records; do not place passwords or sensitive documents in a general enquiry form.

Quartex is based in Westlands, Nairobi. An engagement can combine shared systems, remote meetings and site visits where required. Tell us the organisation’s location and the work needed so we can agree a practical delivery arrangement.