Record keeping
Keeping the documents and data that support what a business reports.
Also called
You will also see this written as books and business records. 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
Records exist to answer questions later, under conditions where the person who knew has left. That is the test to apply: could a specific transaction from eight months ago be found in a few minutes? A box of receipts satisfies the letter of keeping records and fails that test entirely.
What it sits alongside
In Kenyan business records record keeping sits alongside Kenya Revenue Authority, Tax Procedures Act and Tax audit. The pages for each explain how they connect.
Related terms
Common questions
What does Record keeping mean in Kenya?
Keeping the documents and data that support what a business reports.
Is Record keeping the same as books?
In everyday use Kenyan businesses treat these as the same thing. Keeping the documents and data that support what a business reports.
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