14/01/2026
A KRA tax audit is not just about what you filed. It is about what you can prove.
During an audit, the Kenya Revenue Authority relies on documentation to verify income, expenses, payroll, VAT, and ownership structures. Missing invoices, incomplete records, or poorly archived files can significantly increase risk, even where taxes were correctly paid.
In this article, we outline the core documents KRA commonly requests, how far back auditors can legally go, and why strong records management is essential to protecting your organisation during an audit.
At The Filing Room, we help banks, insurers, law firms, NGOs, and corporates remain audit-ready through secure storage, digitisation, and compliant records systems built to withstand scrutiny.
Read the full article here:
https://filingroomkenya.com/what-documents-does-kra-require-during-a-tax-audit-in-kenya/
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A Kenya Revenue Authority tax audit can be stressful, particularly for organisations that are unsure what documentation they may be required to produce. Many businesses assume that filing returns and paying taxes is enough. In practice, KRA audits are evidence-based exercises. The outcome often depe...
