Report registration changes within 30 days.
A registered taxpayer must notify the Commissioner of any change to their registration particulars within thirty days of the change occurring. (Section 9, Tax Procedures Act, 2015 (Cap. 469B).)
Kenya · Tax & finance
Kenyan tax procedure, with the deadlines attached.
Filing rules from the Tax Procedures Act — iTax returns, prescribed forms IT2C and VAT3, 30-day change notices, five-year record retention — published with verified citations to the consolidated Act.
Where this comes from
Published pack rows, not scraped summaries.
The Tax Procedures Act (Cap. 469B) is the procedural spine of Kenyan tax administration: registration, returns, records, notices and enforcement all run through it. The pack compiles the consolidated Act as at 2025-07-01 and publishes its filing rules alongside the KRA forms that discharge them.
The KE-TAX-FINANCE-COMPLIANCE pack currently publishes 8 published filing rules, 10 prescribed forms, 117 mapped form fields. Every published row carries a verified quote span from the consolidated instrument, an explicit review decision, and version history. Published rows are a reviewed subset of the compiled regulatory corpus — depth keeps growing under the same publication policy.
This page is maintained by the Esheria Legal Team. Facts shown here come from published pack rows with verified quote spans, and none of it is legal advice.
Key obligations
The procedural duties behind every KRA interaction.
Keep tax records for five years.
Tax records must be retained for five years from the end of the reporting period they relate to — the window KRA can reach back into during an audit. (Section 23, Tax Procedures Act, 2015 (Cap. 469B).)
File returns in the prescribed form via iTax.
Returns must be submitted in the prescribed form: IT2C for company income tax and VAT3 for VAT, filed through the KRA iTax portal. (Section 24, Tax Procedures Act, 2015 (Cap. 469B).)
Filing rules
Prescribed forms and hard deadlines.
Change of registration particulars
Within 30 days of the change
Registered taxpayer
Sec 9, Tax Procedures Act
Tax record retention
5 years from end of reporting period
Every taxpayer
Sec 23, Tax Procedures Act
Company income tax return
Form IT2C via KRA iTax
Company
Sec 24, Tax Procedures Act
VAT return
Form VAT3 via KRA iTax
VAT-registered person
Sec 24, Tax Procedures Act
Sources & related
Check the source, then go deeper.
Tax Procedures Act, 2015 (Cap. 469B)
Consolidated text as at 2025-07-01 — the exact source the published pack rows cite. Opens the official PDF.
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