Tax audit
A review by KRA of a taxpayer's records and returns.
Also called
You will also see this written as kra audit and tax compliance check. Kenyan businesses use these interchangeably in conversation even where the underlying things differ, which is worth knowing when someone tells you what you need.
Where you meet this
An audit is KRA reviewing your records against your returns. The businesses that find it manageable are not the ones with the best software; they are the ones who filed as they went, so the audit is a retrieval exercise rather than a reconstruction.
What it sits alongside
In Kenyan business records tax audit sits alongside Kenya Revenue Authority, Record keeping and Deductibility. The pages for each explain how they connect.
Related terms
Common questions
What does Tax audit mean in Kenya?
A review by KRA of a taxpayer's records and returns.
Is Tax audit the same as kra audit?
In everyday use Kenyan businesses treat these as the same thing. A review by KRA of a taxpayer's records and returns.
How do I know this information is current?
Tax rules in Kenya change with each Finance Act and with regulations made during the year. Before acting on any figure, deadline or threshold, check the current position on KRA's own website.
Sources
- officialTax Procedures Act, 2015 (Act No. 29 of 2015) — National Council for Law Reporting (Kenya Law), checked 2026-09-18
- officialKenya Revenue Authority — Kenya Revenue Authority, checked 2026-09-18